Following up on Alan’s recent advice of forms 5329. Starting with your advice for year 2015 on form 5329, I proceeded to fill it out for 2015 & 2016 as explained below. But I am clearly doing something wrong and irs instructions not help.

2015 2016
line 9 0 13500 (instructions say senter from line 16 , 2015)
line 10 13500 7000
line 11 0 0
line 12 0 0
line 13 13500 7000
line 14 0 6500 (subtract libe 13 from line 9)
line 15 13500 7000
line 16 13500 13500( intuitively should be 7000 as Alan suggested)
line 17 810 810 (should be 420)
I read the instructions but do not correctly understand what line10 & 15 represent, but I must have entered something wrong on those lines if 2016 did not have 7000 on line 16. Not sure, but it seems to work out for year 2015 because line 9 is 0.If someone can please correct what I did wrong with 2016, I should be able to get 2017 & 2018 right.Thank You. (sorry if double posted but not sure did it right first time)