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Let's say I thought I had only contributed $1100 this year into my Roth and last Friday I send off a $900 check to my Roth IRA Custodian. Then I remember I recently made a $400 contribution. This would make my 1999 contribution $2400, which is $400 over my legal limit. Now what happens?

Not that I am saying this actually occured, in case the IRS is reading.
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