Filing status affecting Roth IRA contributions

[Guest ragdoll]

My husband and I have excess contributions to Roth IRAs in previous years and don't know how to get out of the 6% trap:

In 1998, filing jointly, we contributed $1000 each.

In 1999, filing jointly, we contributed $600 each.

In 2000, filing separately, we contributed $600 each.

In 2001, filing separately, we contributed $600 each.

In 2002, filing separately (we think), we have contributed $200 each.

We qualified for the contributions in 1998 & 1999 since we filed jointly and fell within the AGI guidelines. Since we elected to file separately in 2000, 2001 and 2002, the contributions are excessive.

We have filed Return of Excess Contribution Authorizations to get back the $200 each for this year, but don't know what to do with the $1200 each for 2000 and 2001 since the filing deadline has passed.

You may need to know that we have elected to file separately since my husband is now self-employed and filing separately netted us a larger refund :confused: I have been fairly comfortable completing our own tax returns but with his self-employment and these IRAs, I think it's time to get an accountant!