Ah, you are correct. The IRS provided additional clarification in Notice 2020-23 which references Rev. Proc 2018-58. Rev. Proc. 2018-58 lists as a postponed action a corrective distribution under CFR 1.402(g)-1.
I mentioned earlier that I believe that a distribution under 402(g) is only permitted for an excess elective deferral, not an excess employer contribution. However, you mentioned that the excess contribution was made to the "Profit Sharing account," so it's not clear to me if the excess was an excess elective deferral or was instead an excess employer contribution. If it was an excess elective deferral, it should not have been corrected under EPCRS (code E) but instead should have been corrected by a return of contribution (code P).
If this was a distribution of an excess elective deferral, I would probably submit a substitute Form 1099-R (Form 4852) showing only $33 in box 2a and maybe code P in box 7. You'll need to provide explanation as to why the Form 1099-R provided by the payer is wrong.
If this was an excess employer profit sharing contribution, based on Rev Proc 2019-19 it might not have been proper to have it distributed.
