Excess Roth IRA contribution

[cywy]

I contributed to my Roth IRA in 2019 before filing my 2019 return in 2020. The excess contribution was withdrawn in 2020 together with gains before I filed my 2019 returns, which showed zero contributions. I received a 1099-R for 2020  from Fidelity and included it in my 2020 tax returns.  Do I still have to amend my 2019 tax returns?

[macuser_22]

What code is in box 7 on the 1099-R?

Was it actually recorded as a 2019 contribution on a 5489 form from the account trustee?

[cywy]

Thanks for your reply. The code in Box 7 of 1099-R is PJ. Since I filed the 2019 returns AFTER withdrawing fully the contributions and gains, there are NO contributions on my 2019 returns. 

[macuser_22]

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@cywy wrote:

Thanks for your reply. The code in Box 7 of 1099-R is PJ. Since I filed the 2019 returns AFTER withdrawing fully the contributions and gains, there are NO contributions on my 2019 returns. 

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You must amend 2019 and enter the PJ 1099-R since it is reportable in 2019, not 2020 (unless there was box 4 withholding, then it must also be entered in 2020 to get credit for the tax withheld).