### Question
Can you define what excess contributions means?


### Answer
**Excess contributions** is defined as the following in *26 U.S.C. § 4973*:

> the sum of—


(1) the excess (if any) of—


(A) the amount contributed for the taxable year to Roth IRAs (other than a qualified rollover contribution described in section 408A(e)), over


(B) the amount allowable as a contribution under sections 408A(c)(2) and (c)(3), and


  

(2) the amount determined under this subsection for the preceding taxable year, reduced by the sum of—


(A) the distributions out of the accounts for the taxable year, and


(B) the excess (if any) of the maximum amount allowable as a contribution under sections 408A(c)(2) and (c)(3) for the taxable year over the amount contributed by the individual to all individual retirement plans for the taxable year

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

