Your 2019 Form 1099-R is correct, indicating that you no longer have any excess contribution penalty for the $16,500 of excess contributions from 2015, 2016 and 2018.
As indicated by ThomasM125, you must file 2015, 2016, 2017 and 2018 Forms 5329 to calculate and pay the penalties:
- Your 2015 Form 5329 will show a $5,500 excess subject to a $330 penalty.
- Your 2016 Form 5329 will show a $11,000 excess subject to a $660 penalty.
- Your 2017 Form 5329 will show a $11,000 excess subject to a $660 penalty.
- Your 2018 Form 5329 will show a $16,500 excess subject to a $990 penalty.
This totals the same $2,640 that you came up with.
