I made an excess 2023 Roth IRA contribution, which I reversed on April 12, 2024, though after I filed my 2023 taxes in February 2024. How do I pay the tax on the excess contribution? Do I just owe the 6% on the returned amount (box 1 on 1099-R) excise tax when filing 2024 taxes? Or do have to file an amended 2023 return with the amount included in box 2 on 1099-R? If so, what line item on 2023 amended return?
