Client contributed to IRA in 2020 but is filing MFS.  He withdrew the contrib in March 2021.  It had earnings.  The excess contribution will be reported (and not taxed) on a 1099R in 2021, but the earnings are supposed to be reported in the year the excess contribution was made, 2020.  My question is where and how do you report these earnings without a 1099R for 2020?