The client made a 2020 Roth contribution in 2020.  It was not withdrawn until 4/14/2022.  I know it is subject to the 6% penalty for 2020.   I am trying to determine if the 6% penalty should be applied to 2021 also, even though the 2020 contribution was withdrawn by the due date of the 2021 tax return.  Before I put this out on the forum I researched everything I could think of online, including the Investopedia articles you recommended.  I also checked the U.S. Masters Tax Guide.  If there is specific guidance out there for the second year of the over-contribution I'm not seeing it.  Thanks for responding.