Retirement tax questions

Yes, that is confusing. 

 

Don't take my word for it, but I would interpret that as the contribution having been made in 2019, and so the earnings also credited to 2019.  Even though both the contribution and the correction occurred in 2020. 

 

Weird, but that would be consistent with the general principle that contributions made for the prior year are considered for all purposes to be made in that year.