It depends on whether the contribution was made through payroll deduction or if you made the contribution with after-tax funds. If it was done pre-tax through payroll, your employer should issue you a corrected Form W-2 with the excess contribution included in your income. If you don't get a corrected Form W-2 you should report the excess contribution as "other income" on your 2024 tax return. If you made the contribution with after tax funds and there were no earnings associated with it, you don't need to report anything, as long as the excess was removed prior to filing your 2024 tax return.
If there were any attributable earnings distributed associated with the excess contribution, it has to be removed as well and reported as income for the year the distribution is received.
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