So the last quote you mentioned (which is saying "If you do, file an amended return") is referring to only the scenario where you withdraw the excess contribution and earnings after filing the taxes. This isn't the case for me as I've already withdrawn my excess contribution and their earnings, before having filed tax return for last year.
I understand that the earnings are taxable in the year in which the original contribution was made. I get that. But since the 1099-R form I receive next year will have the code 'P' on it, won't it automatically correspond to will my 2020 tax return even if I file it with my 2021 tax return ?? ... If the code 'P' was NOT mentioned in next year's 1099-R, then I would agree that an amendment would be needed to manually connect that 1099-R to my tax return that I will file now for last year.
