If you were over your contribution limit in 2018, you needed to find your contribution limit for 2019 and subtract the 2018 overage from that amount, and that is what you can contribute in 2019 to avoid a penalty for 2019.
I assume the $20,000 contribution you made in 2020 was for 2019, and you withdrew those funds and had them apply to 2019, so effectively you did not make a contribution for 2019, as I understand it.
So, it seems to me you are OK for 2019. The form 1099-R that you will receive for the distribution should be coded "8" for excess contributions.
If I understand everything correctly, then, you would just need to amend the 2018 return to report the excess contributions in that year and pay the penalty that applies to them.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
