No, "you must include the excess deferral in your income for the year of the deferral" (Pub 525). Therefore, a 2022 excess deferral has to be included in your 2022 income.
The taxes withheld will be listed on the 2023 Form 1099-R with code 8 and this will be entered next year on your 2023 tax return. The withheld taxes will be applied to your 2023 taxes due.
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