I think I misunderstood the circumstances. As I understand it now, the excess contribution was for 2020 but was not corrected until 2022. In that case, you are indeed subject to double taxation on the excess, once on your 2020 tax return and again on your 2022 tax return by reporting the code-E 2022 Form 1099-R.
Disregard everything I previously said about this 2022 Form 1099-R not being taxable on your 2022 tax return. Double taxation is the penalty for not having received the corrective distribution by April 1, 2021.
