No, you report the earnings in 2023. As indicated by @MinhT1, there will be nothing to do when you receive your 1099-R in 2025 (for 2024). Enter the interest earned for the excess contribution on your 2023 tax return, which is the correct action.
@Voilà
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
