Retirement tax questions

For the 2020 and 2021 excess contributions, you are only able to request a regular distribution (without any earnings) which will be reported on your 2023 tax return. You will have to pay the 6% penalty for the 2020 excess contributions on your 2020, 2021, and 2022 tax returns. For the 2021 excess contribution, you will have to pay the 6% penalty on the 2021 and 2022 tax returns. It seems you made a regular distribution for 2020 and 2021 and therefore, all you have to do is add the penalties on your 2020, 2021, and 2022 returns in regard to the 2020 and 2021 excess contributions.

Generally, you would have been able to avoid the 6% penalty on your 2022 excess contribution if you had requested the withdrawal of an excess contribution plus earnings before the due date of the 2022 tax return. It seems you requested a regular distribution of the excess contribution without the earnings. Therefore, it seems you will have to pay the 6% penalty for the 2022 excess contribution on your 2022 tax return since you did not withdraw the earnings. When you pay the penalty then you are able to leave the earnings in the account and don't need to take any further steps since you withdrew the excess. You will report the distribution as a regular distribution on your 2023 tax return. For your information, you can withdraw contributions you made to your Roth IRA anytime, tax- and penalty-free. 

Please follow these steps to enter the 2022 excess contribution and the excess contributions from previous years:

1. Click on "Search" on the top right and type “IRA contributions”
2. Click on “Jump to IRA contributions"
3. Select “Roth IRA”
4. Enter your 2022 contribution
5. On the "Do you have any Excess Roth Contributions" answer "Yes"
6. On the "Enter Excess Contributions" screen enter the total excess contribution from 2021 and 2020

Please see How to amend a tax return for instructions to amend your 2020 and 2021 returns to include the 6% penalty.