I don't fully understand the implications of the code E distribution. That indicates a return of contributions and attributed earnings that were deemed to be excess due to the plan not being in compliance with some rule. That $4600 is not eligible for rollover. (And the plan is supposed to notify you of that in writing.) Of course, this is so delayed that it is long past the date where you could revise the rollover by the normal means.
What would happen on your amended 2023 return is that you report the two 1099-Rs. You can say you did a tax-free rollover of the $185,400. The $4600 that is ineligible for rollover is subject to income tax but the 10% penalty for early withdrawal is not assessed. Then the regulations say you need to remove the $4600 that you rolled over into the IRA, plus any earnings since the rollover date that are attributed to the ineligible rollover. The earnings are taxable (but without the 10% penalty) and the $4600 is not taxable since you paid tax as part of the amended 2023 return. However, I don't know how you actually do this since the deadline for doing this via the normal procedure is over. (And I think, but am not 100% positive, that the earnings will also be taxable on your 2023 return, even though you won't be able to actually remove the earnings until 2025.)
I'm going to ask for a smarter expert to comment @dmertz , please.
