For your 2024 tax return:
It is too late to use the special removal procedure. You must file an amended return, report the excess contribution, and pay the 6% penalty. It does not matter if the contributions were made in 2024 or 2025, only that the contributions were designated for 2024.
For your 2025 tax return:
If you make no new IRA contribution for 2025, you can apply the excess from 2024 to your 2025 limit. You "use up" the 2024 excess by counting it as your 2025 contribution. Your tax return should report the excess from 2024, and you will get a form 5329 that shows the excess carryover, and how you applied it to 2025, and you will not have a further penalty. If you already made a 2025 contribution, you need to remove that as an excess contribution so you can apply the 2024 toward 2025. You have until April 15, 2026, to remove the excess 2025 contribution, but the paperwork and tax return will be easier if you remove it before December 31, 2025 so you get a 1099-R for it.
