Yes, you will have to amend your 2020 tax return when you have a Form 1099-R with codes PJ since the earnings are taxable in 2020. Please see How do I amend my 2020 return?
No, you don't have to enter the 2021 Form 1099-R with codes PJ on your 2021 return unless there is Box 4 Federal Tax withholding and/or Box 14 State withholding. Then you must enter the 2021 1099-R into the 2021 tax return since the withholding is reported in the year that the tax was withheld. The 2021 code P will not do anything in 2021 tax return but the withholding will be applied to 2021.
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