The deadline to remove an excess contribution made for 2024 before the due date of your 2024 tax return, including extensions, was October 15, 2025. Assuming that the corrective distribution is being made after that date, which seems to be the case, you are subject to a 6% excess-contribution penalty for 2024, reported on 2024 Form 5329. If the excess was not removed form the Roth IRA before the end of 2025, you own another 6% penalty on the excess for 2025, reported on 2025 Form 5429. (If you were eligible to contribute to a Roth IRA for 2025, some or all of the excess can be absorbed as a 2025 contribution, eliminating the need to remove that portion of the excess.)
Correcting the excess contribution after that date requires an ordinary distribution from the Roth IRA exactly equal to the excess, with no adjustment for investment gain or loss. Because this distribution is a distribution of contribution basis, this distribution is not subject to any tax or penalty.
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