You removed the excess in 2024. Since you are asking about earnings, I assume her Roth IRA has not gone to a zero balance yet. If the balance is zero, the earnings must have been zero.
your situation is again more complex because contributions were made for 2023, and the due date for 2023 has not arrived yet.
when the excess is removed after the due date of the return (including extensions) the earnings are not removed.
when the excess is removed before the due date, the earning have to be calculated by the custodian and removed also.
Maybe you will luck out and there were no positive earnings on the 2023 contribution. in that case it doesn't matter at all.
you can confirm this with the custodian.
In any case, you can ignore this complication since she is not filing 1040.
2023 Form 5329 treatment is a continuation of 2020-2022.
2024 Form 5329 cannot be prepared now, it does not exist. You have to wait until next year for that.
@kaitech3
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