I know of no way to report negative interest income on your tax return.
When you mention overstated interest, I believe you mean the Form 1099-INT in 2022 reported more interest than you actually received. If so, you would have to amend the 2022 return to correct that, as you reported the wrong amount of interest in that year.
If you mean that you were paid the wrong amount of interest in 2022 and had to pay some of it back in 2023, that would be considered a claim of right repayment and it is only deductible in 2023 for amounts over $3,000. If you can clarify which it was we may be able to help you better.