1 No you have to amend 2023 to add 200 of income on Line 4b
2 It is the way of the Tax Code. you pay 6% penalty on your 2023 tax return. and it carries forward to 2024. You have til April 15 (Oct 15 if you request an extension) to distribute exactly the new excess or offset it with an allowed conribution for 2024 , reducing the amount you can put in for 2024, earnings on the new excess stay in the Roth because you missed the 2024 Tax Day deadline.
@pbartoli
best to do the distribution before filing 2024.
