1. Yes, if you didn't have an excess contribution in 2018, then you will only need to amend 2019 to include the 2019 excess and 2020 tax return to include the 2019 and 2020 excess and pay the 6% penalty each year.
2. You can either recharacterize the Roth contribution (only if your MAGI limited your contribution) or withdraw the excess contribution plus earnings, then the earnings have to be reported on your 2021 tax return. Make sure you use your financial institute's form to request the withdrawal of excess contributions and earnings. Do not withhold any taxes. The earnings will be taxable in 2021 and be subject to the 10% early withdrawal penalty if you are under 59 1/2.
3. Please make sure that you enter on your 2021 tax return that you had an excess contribution from 2019 and 2020 to pay the 6% penalty on that amount.
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