Because the amounts were distributed in 2024, they were not to be reported as income on the 2023 tax return. You must amend the 2023 tax return to remove that income so that it will only be taxed on the 2024 tax return (as it should be). Because you already filed the 2023 Form 5329 requesting waiver of the excess-accumulation penalty, you won't need to include that in your amendment.
