Client made a $6,500 contribution but joint return reflected around 224,00 in income, therefore  in the phase out range. Around $1,500 will qualify  the rest is over contribution. Considering removing the excess $4,500 to a new non- deductible IRA. I assume I have to remove the $4,500 and any gain on it.  Any specific form for this? Easier to just remove the whole thing back to after tax account?

Any thoughts

Thanks

Steve