As long as you filed your 2021 tax return or requested a filing extension by April 18, 2022, you had until October 16, 2022 to obtain the return of excess contribution to avoid a penalty on your 2022 tax return.
If you did not file your 2022 tax or request a filing extension by April 18, 2022, your distribution missed the deadline and you do owe the penalty for 2022 and the excess contribution must be included in your income on your 2022 tax return. The excess will be eliminated on your 2023 tax return by treating the distribution as taxable (by indicating that it was not used for medical expenses), but if you are under age 65 you'll own a 20% additional tax on the distribution.
