The gains required to accompany a returned IRA contribution are required to be included on the tax return for the year that the contribution was made. Because the contribution was made in 2023, the gains must be reported on the 2023 tax return. You can do this by entering into 2023 TurboTax the code JP 2024 Form 1099-R as if you have already received it, then indicating to TurboTax in the follow-up that it's a 2024 Form 1099-R.
