My client, under age 50, put $20,613 in their 401K for 2019 which has exceeded the $19,000 limit.  I have explained what he needs to do to get this corrected before April 15th but if he doesn't how is the over contribution of $1,613 handled in Pro Series?

I don't see any forms or calculations for this, do I just show as income additional income on the Schedule 1 Line 8?

Thanks

GC