you don't have to amend 2020 a second time, you already paid the penalty.
the excess is carried forward to 2021 Form 5329.
similarly you don't have to amend 2021 because any excess there is carried forward to 2022.
if spouse cleared it all up for 2021, the excess spouse reports on 2021 Form 5329 should be zero on Line 24 and there is no additional tax either.
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