Thank You.  I might have not articulated my problem correctly.  I know the excise penalty comes into play.  

My question is on the earnings on the withdrawn excess contribution.  The excess contr was in 2019 and all 6K contributions were withdrawn in 21 to relieve the excess contr which was all basis being roth.  I maintain that the earnings on that withdrawn contr are taxable in 2019 (as I understand IRS instructions) and are subject to the 10% withdrawal penalty.   The broker maintains the earnings are not "taxable" and need not be reported because of that sentence in the HR Block link I sent.  

I believe the earnings are a taxable event even if they leave them in the account.  Thanks for helping  Rich