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Deductions & credits
To avoid any penalty for an excess 2020 contribution you would have to withdraw the excess plus earnings by the due date of the 2020 tax return (including the extension if you filed one which gets you to October 15th, 2021).
But you did not withdraw the excess until February 2022 and therefore you will have to pay the penalty for 2020 and 2021.
"Excess contributions are taxed at 6% per year for each year the excess amounts remain in the IRA." (IRS)
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‎February 26, 2022
8:16 AM