Yes, you will have to amend your 2020 tax return to pay the 6% penalty if you haven't paid it when you originally filed. You will get a 2022 Form 1099-R with code J for the regular distribution of the 2020 excess (no earnings or losses). You will enter this Form on your 2022 tax return.
Therefore, you should have two 2022 Form 1099-R (one with code 8J and one with the code J) to enter on the 2022 tax return and one 2022 Form 1099-R with codes PJ that goes on the 2021 tax return.
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