You do not need to complete a substitute 1099-R.
As the excess contributions are for 2020 and 2021, you should report half of the excess in each year. As the excess contributions are withdrawn before the due date of the return for 2020 and during 2021 for 2021, they are considered as not having been contributed.
As for the earnings, they are taxable for half the amount in each of the years 2020 and 2021 and are subject to the 10% penalty.
When you receive the 1099-R in 2022, no further action is needed.
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