Your answer, which I will presume was well intentioned, was not particularly helpful.  I am thoroughly familiar with both Pub 590A and 590B.  I am well aware of the requirements to present it on the current year's taxes, since that is when the excess contributions were made.  What I need to know is from the standpoint of the ProSeries program, how to present the earnings on the excess contributions (which are really disallowed contributions due to income cap).  Since the excess contribution and earnings thereon weren't removed until February 2021, the brokerage will issue a 2021 1099-R, which will be sent in early 2022.  This 1099-R will indicate a Distribution Code in Block 7 of "P", which will indicate a return of excess contributions and earnings taxable in 2020.  All well and good.  The problem is when filing the client's 2020 return, I need to know where to enter this information and income.  I don't think I should create a fictitious 1099-R, since the IRS won't have received the corresponding Copy A until early 2022 when it is filed with them.  If I just enter as miscellaneous income, that won't generate the 10% excise penalty.  What I need to know is where to enter the earnings on the excess contributions for 2020, when the client won't have a 1099-R until 2022.  Thank you for trying.