qbteachmt
Level 15
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"he has to withdraw the "excess""

It wasn't an Excess contribution to Roth; it was a conversion. A failed conversion, as in, not allowed; because the Traditional IRA contribution was excess.

I found this article for you:

https://www.thetaxadviser.com/issues/2020/apr/correcting-excess-contributions-iras.html

 

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