I mistakenly contributed too much to my
Roth IRA. (I contributed more than my earned income) I removed this excess 1998 contribution and its gains before the 1998 tax deadline. I am fairly sure that I am not subject to the 10% penalty or the 6% since I removed them before the 98 tax deadline. I am not sure if:

1)I declare these gains on my 98 taxes or my 99 taxes

2)I will recieve a 1099-B or 1099-R (I think it should be a 1099-b)

The earnings that were withdrawn will be taxable on your 1998 tax return even though you won't get a Form 1099-R until early 2000. That form should have a code "P" on it which tells the IRS and you that this money was taxable in 1998 even though it is reported on a 1999 Form 1099-R. The earnings may be subject to a 10% early distribution penalty if you don't meet one of the exceptions - 59 1/2, death, disability, qualified education expensess, first-time home, etc... You should take a look at IRS Publication 590 either by going to www.irs.ustreas.gov on the net or by calling 1-800-TAX-FORM and ordering one from the IRS.