After doing the amendments outside of TurboTax, in 2023 TurboTax simply delete the amount that TurboTax shows as an excess carried in from 2022.
The first paragraph of my first reply answers the question as to how you should have made the entries in 2020 TurboTax.
I've never seen the IRS address the situation where an beneficiary inherits an IRA that contains an excess contribution, so I have no answer to that question. Beneficiary RMDs will eventually eliminate the excess, as would any distributions you make prior to death. The IRS is unlikely to recognize that any excess passed to the beneficiary; the cross-checking necessary to detect that would be extraordinary.
