### Question
What does excess contributions mean?


### Answer
**Excess contributions** has the following meaning in *26 U.S.C. § 4973*:

> the amount by which the amount contributed for the taxable year to such account (other than contributions under section 529A(c)(1)(C)) exceeds the contribution limit under section 529A(b)(2)(B)

#### Citation:
  - *26 U.S.C. § 4973*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

