@maglib , you are confusing the requirements for reporting earnings on returned IRA contributions with the requirements for reporting earnings on distributions of of excess employee 401(k) contributions. No IRA is involved in this case.
I would expect two 2024 Forms 1099-R to be received in early 2025, one with code P for the amount of excess distributed which will already have been reported as 'other income' on the 2023 tax return and can therefore be ignored, and one with code 8 for the earnings that are reportable on the 2024 tax return.
