I am still working on my problem of my Roth transfer error. Thank you for guidance on forms and 5498 to carry forward my excess contributions since 2015 to reduce it $6500 each year when calculating the 6% excise tax. I am doing i8t as a non-deductible contribution, as I get no tax reduction by claiming as deductible in the years involved. Yet I wonder if that creates a lot of trouble in future years, without really making carrying this forward any easier or with less 1040X scrutiny?

A couple of comments in this forum got me to wonder if there are other options.

ONE was that my approach was logical and I should hope the IRS doesn’t of in a totally different direction. So what other direction or option is possible? Is there a better way to do this, or nothing at all and wait?

SECONDLY, in answers to the same problem of excess contributions, it was said that they never heard of the IRS going back more than 2 years to assess the 6% excise tax. My approach will involve the excise tax on 4 tax years 2015–18. So is there a way I might pay less?

A THIRD concern I have for the last year is that I might not have enough earned income for an IRA contribution, so I might withdraw the remaining excess instead before the end of 2018. Advice on this forum is that the excess could be withdrawn from TIRA per Sec 408 (d)(5) tax free? Under what circumstances would it be tax free? It looks like the advice was given when the IRA custodian was at fault. Does it apply if I was at fault? When does this section apply, and is there a form or line to claim this?
If I withdraw it would I leave the earnings in the IRA, or would I have to do that complicated calculation for taking a distribution?
And thinking about complicated calculations. Since I have in previous years 2015-17, made non-deductible contributions as I carried the excess forward, does removing the last excess after4 years, mean I need to prorate the distribution to determine what portion of my total TIRA this distribution is to be tax free? I do not understand thus much, so I hope this is not involved. Maybe a reason not to make this non-deductible?

LASTLY. If I have earned income with a W2 of $3000, but also a separate business loss of $5000, should I assume that would cancel out the availability of the $3000 for a non-deductible contribution? Thank you for the help. I could not have done this without this forum