### 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 the accounts or for the annuities (other than a rollover contribution described in section 402(c), 403(a)(4), 403(b)(8), or 408(d)(3)), over


(B) the amount allowable as a deduction under section 219 for such contributions, and


  

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


(A) the distributions out of the account for the taxable year which were included in the gross income of the payee under section 408(d)(1),


(B) the distributions out of the account for the taxable year to which section 408(d)(5) applies, and


(C) the excess (if any) of the maximum amount allowable as a deduction under section 219 for the taxable year over the amount contributed (determined without regard to section 219(f)(6)) to the accounts or for the annuities for the taxable year

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

