# Earnings Calculation for Returned or Recharacterized IRA Contributions
> **IRS** · Final regulations. · Published 2003-05-05 · Effective 2003-05-05 · 68 FR 23586
## Document
- **Document number:** 03-11046
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 23586
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-05-05
- **Effective date:** 2003-05-05
- **Treasury docket:** TD 9056
## Abstract

This document contains final regulations that provide a new method to be used for calculating the net income attributable to IRA contributions that are distributed as a returned contribution pursuant to section 408(d)(4) of the Internal Revenue Code (Code) or recharacterized pursuant to section 408A(d)(6). These regulations will affect IRA owners and IRA trustees, custodians and issuers.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/05/05/03-11046/earnings-calculation-for-returned-or-recharacterized-ira-contributions)
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