I realize the income earned on an excess Roth contribution in 2020 is taxable and subject to the 10% penalty in my case.  We did not have the income amount in order to include in that 2020 return but now have it thanks to the 2021 1099-R coded J,P.  

Are going to amend the 2020:

- Do we enter the income earned ( amount on 2a of 2021 1099-R) by entering a 1099-R as if we received one in 2020 with income amount so it will flow to the correct lines and forms?  

Thanks, Sandy