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IRS.gov Website
Instructions for Form 5329
taxmap/instr2/i5329-008.htm#TXMP4e375592

taxmap/instr2/i5329-008.htm#TXMP3a836263
Part IV—Additional Tax on Excess Contributions to Roth IRAs(p4)

rule
If you contributed more to your Roth IRA for 2010 than is allowable or you had an amount on line 25 of your 2009 Form 5329, you may owe this tax. But you may be able to avoid the tax on any 2010 excess contributions (see the instructions for line 23 on page 5). 
 
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Line 18(p4)

rule
Enter the amount from line 24 of your 2009 Form 5329 only if the amount on line 25 of your 2009 Form 5329 is more than zero.
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Line 19(p4)

rule
If you contributed less to your Roth IRAs for 2010 than your contribution limit for Roth IRAs, enter the difference. Your contribution limit for Roth IRAs is generally your contribution limit for traditional IRAs (see the instructions for line 10 on page 3) reduced by the amount you contributed to traditional IRAs. But your contribution limit for Roth IRAs may be further reduced or eliminated if your modified AGI for Roth IRA purposes is over:
See Pub. 590 for details.
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Line 20(p4)

rule
Generally, enter the amount from Form 8606, line 26, plus any qualified distributions. But if you withdrew the entire balance of all your Roth IRAs, do not enter less than the amount on Form 5329, line 18 (see Example).

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Example.(p4)

You contributed $1,000 to a Roth IRA in 2008, your only contribution to Roth IRAs. In 2010, you discovered you were not eligible to contribute to a Roth IRA in 2008. On September 9, 2010, you withdrew $800, the entire balance in the Roth IRA. You must file Form 5329 for 2008 and 2009 to pay the additional taxes for those years. When you complete Form 5329 for 2010, you enter $1,000 (not $800) on line 20, because you withdrew the entire balance.
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Line 23(p5)

rule
Enter the excess of your contributions to Roth IRAs for 2010 (unless withdrawn—see below) over your contribution limit for Roth IRAs (see the instructions for line 19 on page 4).
Do not include rollovers from another Roth IRA or designated Roth account in figuring your excess contributions.
You can withdraw some or all of your excess contributions for 2010 and they will not be treated as having been contributed if:
If you timely filed your return without withdrawing the excess contributions, you can still make the withdrawal no later than 6 months after the due date of your tax return, excluding extensions. If you do, file an amended return with Filed pursuant to section 301.9100-2 written at the top. Report any related earnings for 2010 on the amended return and include an explanation of the withdrawal. Make any other necessary changes on the amended return (for example, if you reported the contributions as excess contributions on your original return, include an amended Form 5329 reflecting that the withdrawn contributions are no longer treated as having been contributed).