Since the distribution of the excess is a normal distribution and not a "return of contribution" distribution, only the contribution amount itself needs to be removed. The earnings can stay in the account because the penalty has been paid on the 5329 form.
If the earnings were/are aslo removed, and the 2019 1099-R amount is (or will be) the total contribution plus the earnings then any amount distributed in 2019 that exceeds your own prior total contributions (including the excess contributions) will be taxable in 2019 and subject to the 10% penalty if under age 59 1/2.
You can always remove your own prior contributions (not previously removed) tax and penalty free.
On the 5329 you only enter the excess contribution amount, not any earnings.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
