To elaborate on what ReneV4 said, since you failed to report the excess contribution on your 2024 tax return, you need to amend your 2024 tax return. The deadline to remove an excess Roth IRA contribution made for 2024 was October 15, 2025. Because the excess was not removed until November 2025, the excess was subject to a 10% penalty on your 2025 tax return calculated on 2024 Form 5329 Part IV.
Removing the excess in November 2025 should have been done with an ordinary distribution of $8,000, code J, T or Q in box 7 of the 2025 Form 1099-R. Even though the contribution for 2024 was an excess contribution, it added $8,000 of contribution basis to your Roth IRAs which reduces the taxable amount of the $8,000 to zero on your 2025 tax return. Your 2025 tax return must include Form 5329 Part IV showing $8,000 on lines 18, 20 and 21, and $0 on line 22.
If the 2025 Form 1099-R includes code 8 or P in box 7 (along with code J), it seems that the excess was not properly corrected.
