Client made a 2019 excess Roth IRA contribution on 02/15/2020 (which is prior to the 2019 July 15, 2020 due date).  The excess contribution will be withdrawn prior to the 2020 May 17, 2021 due date.  Client states that agent at Fidelity assures him that since he is withdrawing the excess 2019 contribution (contributed in 2020) before the due date for the tax year in which he made the contribution (2020)  that the 2019 excess contribution will not be subject to the 6% excise tax. I can find no authority for this position. Any input you can offer on this subject will be appreciated.