"So you are saying I should trust the IRS to see the excess contributions for the tax year 2022, not raise an objection, and then later tie that to the return of the excess contributions reported on my return for tax year 2023."
Yes. The IRS largely reIies on self-reporting of excess contributions. If the IRS does question the contribution under these circumstances, which I have never heard of happening, you can provide explanation then.
If you really want to provide an explanation with your tax return, the only way to do it is to prepare the explanation separately and mail it with your paper tax return (which adds risk and processing delays due to paper tax returns needing to be transcribed manually by the IRS).
