Actually if you mean the the amount of 2019 earned income that is used by the 8995 form then when you report the excess deferral on a 1099-R with a code P or by the misc income method, that excess is added back into the 1040 line 1 earned income as if the excess never occurred.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
