Those would also have to be corrected by obtaining a regular distribution of exactly the amount of the excess.
The rising excess in Roth IRA contributions from 2019 through 2023 should be present on 2019 through 2024 Forms 5329 and the 6% excess-contribution penalty paid for each year. By making a distribution in 2025 of the total amount of the excess, this distribution will appear on your 2025 Form 5329 to be subtracted from the total excess carried in from 2024, reducing the excess and penalty to zero for 2025. Even though these contributions were excess contributions, they added to your Roth IRA contribution basis, so the distribution of the total excess will be nontaxable.
