Would I put the the amount they got back in box 1 and zero in box 2a and total distribution checked.  Along with an 8 code in box 7.  They taxpayer and spouse each only had one Roth IRA each and they received a letter from the broker who handles their accounts that they used IRS Notice 2000-39 to calculate the loss in their Excess Roth IRA contributions.  Should I attach these letters to the tax return or do some type note about the excess contribution.  Thanks for your help.