Client over-contributed to a Roth in 2020.  It was discovered in 2022 and withdrawn 4/14/2022.  I understand that the 6% penalty is  applied for 2020.  I am unclear if it also applies to 2021 since the over- contribution was withdrawn before the due date of the 2022 tax return.  It seems to me that it would because the funds sat in the account for all of calendar year 2021, but I cannot find specific guidance on the due date of withdrawal for the second year of the over-contribution.