@Opus 17 , you misread my reply. The earnings that I said are taxable on the 2020 tax return are those reported in box 2a of the code PJ 2021 Form 1099-R, not the earnings unnecessarily distributed with the distribution of the 2019 excess. I said that the earnings distributed that were attributable to the 2019 excess are taxable on the 2021 tax return.
