A client just removed 2016 contributions due to believing she didn’t qualify for lack of earned income. She hasn’t cashed the check yet, but when we went to amend the return I could see that she does qualify based on the fact that she has alimony. We are calling the institution to see of they are willing to place a stop on the check and leave the money in the account. If they will not, are there any steps we can take to place these funds back into the IRA, could we complete an indirect rollover? Technically she removed 2016 and 2017’s contributions. I suppose since she removed 2017 before filing the tax return we could just turn around and redeposit that portion as a current year contribution. I don’t want to amend her 2016 return because it will result in an additional $1500 of federal tax.