You still have to file 2023 Form 5329 showing the excess on Line 18
and the resolution on Line 24 with the Box checked,
as documented by your 2023 1099-Rs.
If your amended 2022 Form 5329 doesn't have the excess on Line 24, you filed incorrectly.
But it must be non-zero to give you a 2022 penalty which you say you paid.
@gjgogol
