Code P suggests that they knew the distributions were to correct excess contributions. Because the corrective distributions occurred in 2023, I would expect that the $1.21 in each case would have been reported on code-8 2023 Forms 1099-R except that filing these forms is not required for amounts less than $10. Omitting this $2 (rounded) of income from your 2023 tax return would likely be considered to be a de minimis error.
If the code-P 2023 Forms 1099-R report $21 each, you don't need to do anything with these since the income was already reported on your 2022 tax return.
