The taxpayer contributed $6,000 to a Roth in 2021. It turns out that $3,370 of this is excess.  She will withdraw it, and its earnings by the due date of the return, but then as I understand it, the earnings are taxable income in 2021 subject to the 10% penalty.

If we assume she will be allowed a partial Roth contribution in 2022, can she leave the earnings in it and avoid reporting them as income and incurring the penalty?

If not, how do I report the earnings in ProSeries Professional?  There is no 1099R for 2021.

Thank you.