How do I pay past year's excessive IRA contributions?

My wife and I have made excessive contributions on our Roth IRAs for a few years and now owe a 6% penalty on those balances from previous years.

 

My question is, how and when do I pay them? On my 2024 tax return, I can pay for the excessive contribution penalty for 2024, but how do I pay for the amounts from 2023, 2022, etc?

 

My brokerage firm said they will send a 5329 in January 2026 showing the withdrawal of the excess amounts. Do I settle it at that time? Should I pay anything for 2024 or wait until the 5329 comes in and settle it all then? 

 

Any help would be appreciated!