If you have the CD/download version of 2022 TurboTax, simply enter the $6,000 contribution that you made for 2022 and TurboTax will prepare Form 5329 with the calculation of the penalty appearing in Part IV. If you don't have the CD/download version, you can download the 2022 Form 5329 and its instructions from the IRS and prepare it the form manually. The form will have $6,000 on lines 23 and 24 and $360 on line 25. See the Instructions for Form 5329 for filing instructions.
https://www.irs.gov/pub/irs-prior/f5329--2022.pdf
https://www.irs.gov/pub/irs-prior/i5329--2022.pdf
If you are ineligible to apply the excess as a 2023 Roth IRA contribution, you have until December 31, 2023 to obtain a regular distribution (not a return of contribution) of exactly $6,000 from the Roth IRA (or your entire balance in Roth IRAs, if less) to eliminate the penalty for 2023. You'll enter the resulting code J 2023 Form 1099-R into 2023 TurboTax. After clicking the Continue button on the page that lists the Forms 1099-R that you have entered and tell TurboTax that this $6,000 represents contribution basis carried in from 2022 (even though it was an excess contribution; if you prepared Form 5329 with the CD/download version of TurboTax and use the resulting tax file to begin your 2023 tax return this will transfer in automatically), TurboTax will prepare Form 8606 Part III showing that the distribution is nontaxable. You'll also need to tell 2023 TurboTax that you have a $6,000 excess contribution from a prior year (if not already transferred in from your 2022 tax file) and TurboTax will prepare 2023 Form 5329 showing $6,000 on line 18, the $6,000 distribution on lines 20 and 21, and $0 on lines 22 and 25.
