Is an excess 2019 401 k contribution on a 2020 1099R code 8 subject to the 10 percent penalty?

[Tolly]

Is an excess 2019 401k contribution plus earnings reported on 1099r code 8 subject to the 10% penalty on from 5329?

[qbteachmt]

The 2019 excess contribution would be taxable for the year of the contribution (the 2019 return). The Earnings are reported in the year distributed (2020) and the excess as well, if not removed timely (by April 15, 2020). If that removal is considered to be timely, then the excess is not reported again for 2020.

[PKCPAMST]

No. Because it is a distribution of excess deferral, not an early distribution.