If you file the substitute Form 1099-R with code J then you will enter this as a regular distribution since you removed the excess after the 2020 due date. You were not required to remove earnings since you removed the excess after the due date of the 2020 return.
You will enter the gross distribution (excess plus earnings) in box 1 and check the “Taxable amount not determined” box in box 2b. This will only be taxable if you removed more than your total net contributions prior to 2022. If you have contributions left in the Roth IRA/ remove only contributions then this isn't taxable. Only if you remove more than your prior net contributions then you are removing earnings and it will be taxable if you are under 59 1/2.
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