Your previous comment confused me - I was answering your comment and not the original question. Your quote from the IRS pub refers to a "timely removal". Your 2020 contribution was a timely removal so the earnings on the 2020 excess are reported in 2020 not 2021.
I was responding to that.
Your 2019 excess was not removed until 2021 so it was not a "timely removal" so my above comment does not apply to it. The 2019 excess can only be removed as a regular distribution and not the earnings.
**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.**
