The code P 1099-R is for the excess that was removed in time and does not have a penalty.
The code J is a normal distribution which is the only way to remove an excess that was not timely removed.
Since the 2015, 2016 & 2017 contribution were not removed within the time limit you will owe a 6% penalty for the year of the contribution and each following year until that excess is removed.
If removed in 2019 you owe the 2015 penalty for the 2015 tax year, again for 2016, 2017 and 2018, the 2016 penalty for 2016, 2017 and 2018, and the 2017 penalty for 2017, and 2018.
You do this by filing a 5329 form with the penalty for each missed year, the oldest first, 2015, The 2016 5329 would have both the 2055 excess and 2016 excess and the penalty for the total of both.
Likewise for 2017 and 2018.
You can get prior year 5329 forms here:
https://apps.irs.gov/app/picklist/list/priorFormPublication.html;jsessionid=TOt2soSKDxGFWF90jyq9I1GA...
You said you received an IRS letter - what does it tell you to do?
(A tax professional such as a EA, might be able to make a deal with the IRS to lower the penalties and could file the 5329 forms easier.)
**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.**
