No, you do not enter anything under "Excess Roth Ira Contributions for Prior Years" since you removed the excess and earnings by the due date of the 2022 return. Therefore, you did not have an excess contribution for 2022 and should not have the 6% excess contribution penalty on your 2022 return.
No, you should not have the 10% early withdrawal penalty since you withdrawal was after December 29th, 2022.
"Certain corrective distributions not subject to 10% early distribution tax. Beginning with distributions made on December 29, 2022, and after, the 10% additional tax on early distributions will not apply to a corrective IRA distribution, which consists of an excessive contribution (a contribution greater than the IRA contribution limit) and any earnings (the portion of the distribution subject to the 10% additional tax) allocable to the excessive contribution, as long as the corrective distribution is made on or before the due date (including extensions) of the income tax return." (Pub 590-B)
When you enter your Form 1099-R for the return of excess contribution plus earnings please pay attention to the following question to get exempt from the 10% penalty:
- Click "Continue" after all 1099-R are entered and answer all the questions.
- Continue until "Did you use your IRA to pay for any of these expenses?" screen and enter the amount of earnings under "Corrective distributions made before the due date of the return".
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