generally,
in tax years where you paid too much tax, file an amendment to get that extra tax back.
in tax years for which the excess was contributed where you included the earnings on a removed excess already based on your own records, you can ignore the 1099-R, assuming you did it correctly.
BUT
if you actually had withholding on those earnings, but did not account for it,
then you have to amend.
there is a 10% penalty on the earnings if you are under 59 1/2.
based on the IRS backlog it could be nine months or more before your 1040-x is completed by IRS.
