IRS Pub 590A:
"You contributed more than you were entitled
to in 2022. You can’t recharacterize the excess contributions
you made in 2022 after April 18, 2023, because contributions
after that date are no longer timely for 2022"
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For 2022-
return of excess contribution:
after tax due date including extensions: you distribute the excess amount being carried forward on 5329,
(or offset it with currently allowed contribution) .
Earnings stay in the Roth account.
[Edit: you are still before the extension date, see For 2023.]
For 2023-
return of excess contribution:
before tax due date including extensions: positive earnings allocable to the excess are taxable on the Line 4b for the year of the contribution. negative earnings are ignored; therefore, do report the entire requested amount as returned .
positive earnings removed are penalized 10% if you are under age 59 1/2.
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