Since the time limit to remove the 2018 excess as a "return of contribution" expired on April 15 , 2019, that con no longer be done. You you owe a 6% penalty on the excess for tax year 2018 and it not already filed on your 2018 tax return then you need to amend 201 to add the 5329 form and pay the penalty.
Because you also did not remove that excess by the end of 2019 you also must report the excess on your 2019 tax return and pay and additional 6% penalty on a 2019 5329 form.
You have until Dec 31, 2020 to remove the excess as a "normal" distribution, not a "return of contribution" in order to avoid another 2020 6% penalty. You cannot apply that excess to the 2020 contribution if you are already at the limit. You can leave is in the Roth as long as you want if you pay the 6% penalty each year (some people do that intentionally when the excess is invested and is earning more then the 6% penalty .)
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
