I was not aware that as a retired person with no earned income, I was not allowed to contribute to a traditional IRA. I contributed total $5,000 in Feb. March, April and September last year.   I know what I should do now is to remove the excess contribution and the gain if any from my IRA account by 4/15 this year. But I still have more questions about this procedure.

How to calculate gain and loss in my case?

How to file my tax return this year without 1099-R which will come to me next year? 

If I  choose to wait until I receive the 2026 Form 1099-R in 2027 and amend my 2025 return, should I report excess contribution and pay the penalty this year?

Many thanks to you.