To report the 2022 and 2023 excess you must amend the 2022 and 2023 returns to add and pay the 6% penalty if you haven't paid it on the original returns.
For the 2024 excess you can add the earning on the 2024 return now or amend the 2024 return when you get the 2025 Form 1099-R with code PJ.
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