It appears that all the questions related to Excess Roth Contributions are answered but refer only to the current year excess and I get that. However I have requested from my broker not only to have my current year Excess Contribution returned (2020) but also my Excess Contributions for 2017 & 2019. My broker informed me that there will be 3 separate distributions made and the figures are as follows: 2020 Distribution  equals $7,220.68 made up of $4,200 the 2020 excess contribuution I made plus $3,020.68 in taxable earnings. This distribution I understand and since I will receive this distribution before I file my return I have included the earnings ($3,020.68) income on my 2020 return and paid the tax & 10% on the earnings no exceptions apply. I would pay no 6% penalty on this for 2020.  However. I'm not sure how to handle the 2 other distributions for 2017 & 2019. Excess Contribution for 2017 is $350. and the Excess for 2019 is $1,050.My thinking is I should amend 2017 showing a Gross Distribution of $350 and a Taxable Distribution of $0.00  The same would apply to the 2019 Distribution. I would still pay the 6% penalty on my 2020 Tax Return however since these distributions were received by me in 2021. On my 2021 tax return I would then not have to pay any 6% penalty at all. Based on the info from the broker no earning is calculated on either the 2017 or the 2019 Distributions. Is my thinking on this correct? I don't quite understand why no earning is included on the 2017 or 2019 Distributions. Any help will be appreciated.