Some edits..
Step 3 in "Me."
Distributing the $130 will not "cause" a 6% fee, so much as the 6% fee simply must be paid to account for the excess contribution that was not withdrawn on time and will paid now upon discovery.
Step 4 in "Me" and step 3 in "spouse"
The 2023 5329 should be submitted with the 1040x amendment for 2023.
Step 6 in "Me" and steps 2&5 in "spouse"
maybe it's obvious, but 2024 5329 should be filed with the 1040 for 2024.
