I appreciate your analysis. I checked with my broker's office, but I don't think they have this exact situation very often. They could only share a "normal" example of someone who made all their contributions in the actual tax year, not after Jan 1.
It seems safer if I combine both withdrawals and report the total amount on this year's taxes. That makes more sense to me, and if I'm wrong and it turns out that I should have put the smaller second withdrawal from this year on my 2025 taxes, I can add it again on next year's taxes. If I under-report the amount on my taxes now by not including the second withdrawal, I would definitely still have to file an amended return for 2024 and pay a small additional tax. But if I accidentally overreport by combining both withdrawals when it turns out I should have kept them separate, would there really be any need to amend 2024 to correct a mistake that is in the government's favor, so long as I correctly add the 2025-taxable amount again next year? The gains on the excess contributions were minimal, so paying the taxes twice would be well worth not having to amend.
