If you did not file your 2023 tax return or request a filing extension by April 15, 2024, the deadline to remove any of your 2023 Roth IRA contribution was April 15, 2024. Because that deadline has passed, your 2022 excess is again subject to penalty on your 2023 tax return.
To avoid the possibility of not being able to apply the 2022 excess as part of a 2024 Roth IRA contribution, you can simply obtain a regular distribution in 2024 of an amount equal to the excess with no adjustment for investment gain or loss. Once you know for certain your Roth IRA contribution limit for 2024, you can then make your 2024 Roth IRA contribution. However, if you are certain that you'll be able to apply the excess as part of your 2024 Roth IRA contribution, you can just leave the excess in and do that.
