I overcontributed to my 1999 Roth and now I don't know how to report i

[Guest Jon G]

I made more money in 1999 than anticipated and didn't realize until January 2000 that all of my 1999 Roth IRA contribution and my wife's would be excluded based on our AGI. The mutual fund companies are returning the money to me, with earnings. From an IRS perspective, did I contribute to my 1999 Roth? If not, how do I deal with the forms that have already been sent by the fund companies saying I contributed $2000 in 1999? How are the earnings handled when they are returned to me? Are they treated as year 2000 early distributions? One fund actually lost money; how does that get handled relative to premature distributions?