The second code-G Form 1099-R should be shown as a CORRECTED Form 1099-R unless the original was never filed with the IRS, in which case the instructions that came with the second code-G Form 1099-R should have said to ignore the original. Either way, only the second one of these two is to be used in preparing your amended 2023 tax return. The code-E Form 1099-R needs to be reported on the tax return for the year of the form and, since this was a return of a tax deferred contribution, it's entirely taxable.
Because the $4,600 was ineligible for rollover, it became an ordinary contribution to your traditional IRA despite how the IRA custodian might have reported it. If it would not result in an excess regular contribution, you would generally treat it on your amended 2023 tax return as a regular traditional IRA contribution (since, treated as a regular contribution, it would not be an excess contribution). This might result in the contribution being a nondeductible contribution required to be reported on 2023 Form 8606 Part I. This would result in not being subject to any excess contribution penalty on a 2023 Form 5329 that would otherwise need to be included with your amendment.
