How to report 401(k) distribution due to discrimination testing

[phillipu]

What is the name of your state? Illinois

I received corrective distributions from my 401(k) due to failure of discrimination testing for contributions made in 2006 and 2007. I received a 2007 1099R for the 2006 contributions that were returned to me and I have received the distribution for the excess 2007 contributions but I don't expect the 2008 1099R until next year.

I have not paid taxes on these distributions (2006 filed without any amendments, 2007 not yet filed). So my questions are: How do I amend my 2006 return? I can't seem to identify a dedicated form to report this on. And is it possible for me to avoid filing an amended 2007 return when I receive the 2008 1099R since I know the amount and how would I accomplish this?

[efflandt]

See [url]http://www.irs.gov/retirement/participant/article/0,,id=151786,00.html[/url]
and Excess Deferrals beginning on page 9 of [url]http://www.irs.gov/pub/irs-pdf/p525.pdf[/url]