Roth IRA

[fliszt]

Just found out high income ($150k+) taxpayer/spouse with 401(k) has been contributing $4 to 5k each, to Roth IRA ever since the beginning and has never told me even though my questionaire requests that info. So, I've never filed the 5329 for TP or spouse. Can the IRS to back to day 1 or is there a statute of limitations for non-filing the 5329?
Thank you.

[JG EA]

I can't tell you if there is a statute of limitations, but since all excess contributions have to be withdrawn, I'd say that it would start from the first excess contribution. But, is there a need to pay tax on 5329 beyond the 3 open years? I don't know. Maybe someone else could tell you.

Try page 62 pub 590. Also pg 4 of the instructions on 5329. It tells what to do with prior years. It looks like (without studying it over) that if contributions are withdrawn you still have to file 5329 for the affected years and pay tax.