Roth Recharacterization Issue for Multiple Years

[k2021b2021]

I have a recharacterization of a Roth IRA question. I saw this Q&A (Solved: Report recharacterization of Roth IRA? (intuit.com)) and have a further question. I opened the Roth 2 years ago. I have the same issue where my AGI came in too high two years ago. Instead of closing the account, I paid a penalty and left it open as I thought my AGI for this past tax year would be under the AGI. Turns out, this past AGI is over the limit as well. I plan to close the account and remove the money. How do I handle the money in the Roth for the first year? Do I just move it out, since I paid the tax penalty that year, and that is it or do I have to restate something for my taxes for that year as well? 

[DanaB27]

Yes, if you remove the excess contribution after the due date of the 2020 tax return then you will request a regular distribution (without the earnings) to remove the excess. 

Yes, you just take a regular distribution, and then you will not pay the penalty in future years.

If you remove the excess in 2022 you will have to pay the 6% penalty excess contribution penalty for 2020 and 2021.