Transfer In Kind Excess Roth Contribution to Brokerage Acct

Technical topics regarding tax preparation.
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PTINMAN  
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40 year old Taxpayer contributed $12,000 in April 2020 ($6000 for TY2019 and $6000 for TY2020) after filing his 2019 taxes. He realized in 2021 that he did not consider his 401k contribution in his MAGI calculation and thus could contribute $0 to a Roth in TY2019 and TY2020. HIs brokerage firm was able to move the TY2020 contribution (in kind securities) to a brokerage account but told him the deadline had passed to do the same for TY2019. He understands that there may be a penalty for TY2019, but would like to transfer the securities in-kind for TY2019 to his brokerage too. Essentially a "rollover" to a taxed account. I was not able to find anything on point in the tax code for Roth's, but found this for traditional IRAs: https://tickertape.tdameritrade.com/ret ... rmds-17385. So my questions are: (1) Can he avoid liquidating the securities for TY2019, (2) avoid any early with-drawl/excess contribution penalties on the TY 2019 contribution, (3) am I missing a more elegant solution?

Thank you!
 

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