Hi, I have recently had to amend my 2002 tax return due to Roth IRA excess contribution removal. Could you tell me if what I wrote to the IRS in the explanation letter below (attached to 1040X) is correct, and if it makes sense. I haven't sent it yet, so I can still make corrections. The big point of concern is whether or not I need to pay 10% additional tax on distribution. I am below 59 1/2 years of age. The IRS instructions to forms 8606 and 5329 are not very clear about it. I will be very grateful for your comments.