### Question
How does the law define excess contributions?


### Answer
Under *26 U.S.C. § 4973*, **excess contributions** is defined as:

> 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**

