Excess Roth contribution and withdrawal

[Catherine]

This is messing up the 2014 for these folks.

Contribution was made to Roth IRA in 2013.  Over the income limit, which we found in March of 2014.  Requested and received excess contribution plus earnings back in 2014.  OK so far.

So they get a 1099-R showing the return of the excess.  Form is for 2014, even though it is considered a 2013 income item.  I will need to amend the 2013 showing the earnings as they are considered earned in that year.  Got that.

How do I treat the 2014 return?  I have a 1099-R for 2014 that belongs to 2013 income.  Leave it off and wait for a mis-match letter to explain?  Append a PDF to the return stating that the amount is properly reported on a 2013 amended return and so was backed off on the 2014 return (and hope someone bothers to read it)?  Enter it and back off the extra income on Line 21 because it will be reported on the 2013 amended (with or without that pdf attachment)?  Other?

Advice greatly appreciated.

[Gail in Virginia]

Does the 1099R have the code P in box 7 indicating that it is a distribution in 2014 of excess contribution taxable in 2013?  I think that if it is coded correctly, the IRS will match it to the correct year.  (I hope I remember the code correctly - I don't have a 1099R in front of me, but I know there is a code for a distribution received in one year and taxable to the prior year.)

[Catherine]

Yes, it does have the Code P.  

OK; will leave it off of 2014, just amend the 2013, and see if there are any letters.  

Thank you!