Client has excess ROTH contributions for 2016-2019. Excess contributions are being withdrawn in July 2021.I have completed the 5329 for each year including 2020.

If the client withdraws all the earnings in order to close account, client is subject to 10% penalty since client is under age 59 1/2. My question is do I report all earnings on 2021 tax return when we receive the 1099-R or does each year have to be amended for earnings in that year?