They should be sure that they have exceeded the income limit because it is based on modified AGI, not the AGI on Form 1040. If they have exceeded the MAGI limit (over 196k allows no regular Roth contributions), then there are several solutions. Most basic is to request a return of the contributions with earnings, and the deadline for that to be processed is 10/15/2018 for a 2017 contribution. But any earnings will be subject to tax and penalty (if under 59.5) on the 2017 return, therefore if client has already filed they will have to amend the 2017 return. Or either spouse that does not have a pre tax IRA balance can recharacterize the contribution by the same deadline as a non deductible TIRA contribution and then convert it back to a Roth IRA. Tax would only be due on the gains. Finally, a less used solution if the gains have been substantial is to wait until after 10/15 and just request a distribution of 6500 each (no earnings), but the 6% excise tax would be due for 2017 on Form 5329, but the gains would remain in the Roth and not be subject to tax or penalty. This only works well if the tax on the gains and any penalty would exceed the 6% excise tax or be close to that amount.

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