Excess Roth Contributions 2024 & 2025

I contributed $1,200 in 2024 and $200 in 2025 to a Fidelity Roth IRA before realizing that my income was too high. The amounts were withdrawn and put into a non-Roth IRA account with Fidelity in August 2025 well after I filed my 2024 federal tax form.

I have received a Form 1099-R for both years and am almost done with my 2025 federal taxes, where I have a small amount I need to pay. How do I amend my 2024 federal taxes?

1st 2025 Form 1099-R: gross distribution $1,200; federal income tax withheld $240; distribution code J

2nd 2025 Form 1099-R: gross distribution 218.78; taxable amount $18.78; federal income tax withheld $3.75; distribution code 8J

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