You do not need to report the earnings for tax year 2022. This is because the earnings are "earned" over a two-year period: 2022 and 2023. So you wait until tax year 2023 to pay the earnings all at once.
You should receive in late 2023 or early 2024 a 1099-SA with the distribution code of '2' in box 3, the amount of earnings in box 2, and the excess contribution plus the earnings in box 1. Enter this form on your 2023 tax return.
The dist code of '2' will cause box 1 to be ignored, and the amount in box 2 will be added to Other Income.
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