Failed ADP Test, Excess Contributions, Fiscal Years & Taxation

401(k) and corporate plan years end on 6/30.

Plan fails ADP Test and excess contributions will be returned (w/earnings).

What I'm unclear, and we do not share accounting advice as it is, but do those contributions still get treated as plan year 401(k) for corporate tax purposes?

I'm not a CPA but form the company tax standpoint whatever will go on the W-2 will be what is deducted either as wages or contributions on the corporate tax return.

Assuming you are now doing refunds instead of a QNEC to pass, the participants will receive 1099-Rs from the Plan for their refunds and that will have no impact on the corporate tax returns.