jdlloyd47,
Good news. IRS publication 590-A ( https://www.irs.gov/pub/irs-pdf/p590a.pdf ) gives them two options for what to do to undo the Roth contributions. They can either withdraw all the contributions or recharacterize them. For the former on page 42 it says:
"Withdrawal of excess contributions. For purposes of determining excess contributions, any contribution that
is withdrawn on or before the due date (including extensions) for filing your tax return for the year is treated as an amount not contributed. This treatment only applies if any earnings on the contributions are also withdrawn. The earnings are considered earned and received in the year the excess contribution was made.
If you timely filed your 2021 tax return without withdrawing a contribution that you made in 2021, you can still
have the contribution returned to you within 6 months of the due date of your 2021 tax return, excluding extensions. If you do, file an amended return with “Filed pursuant to section 301.9100-2” written at the top. Report any related earnings on the amended return and include an explanation of the withdrawal. Make any other necessary changes on the amended return."
For the latter, I refer you to the discussion on pages 28-30 for the details on how to convert them to nondeductible traditional IRA contributions. Be forewarned that they will need to keep track of their IRA bases from now on via Form 8606. (My wife and I have done that for about 3 decades.)
