The 2025 1099-R with codes PJ belongs on your 2024 return and you will have to amend your return. You do not need to add Form 1099-R with code PJ on your 2025 return unless there is Box 4 Federal Tax withholding and/or Box 14 State withholding. Then you must enter the 2025 Form 1099-R with code PJ into the 2025 tax return since the withholdings are reported in the year that the tax was withheld. The 2025 code P will not add anything to your income in the 2025 tax return but the withholdings will be applied to 2025.
Yes, you removed the 2023 excess contribution but it seems you removed the 2023 excess twice with a regular distribution? Generally, you use a regular distribution (without earnings) when you remove the excess after extended due date (Oct 15th). In this case you pay the 6% penalty until the distribution dissolves the excess contribution. The 2024 Form 1099-R with code T (received in 2025) should have resolved the 2023 excess contribution on your 2024 return.
You will enter the 2025 Form 1099-R with code T on your 2025 tax return.
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