401(k) contributions aren't a deduction, they are an exclusion. They don't count as taxable income. Since you were over the limit, the excess was added back to your taxable income whether or not you were able to recover it from the trustee. You would not get a corrected W-2 in this case. (It's good that you recovered it, because if not, you would pay tax on it the money on your tax return and then pay tax again when you withdrew the funds in retirement. By getting the excess back you only pay tax on it once, and you can now spend or invest it.)
The earnings on the excess (that was returned) must also be returned to you and will be taxable on your 2022 return, plus a 10% penalty for early withdrawal. You should expect a 1099-R next January. But, since the excess is only 2 cents, the broker may not be required to issue the 1099-R and even if they did, the IRS rounds income to the nearest dollar, so it would go on your tax return as a zero dollar item. So you should not expect any further taxes or penalties as a result. But you should include the 1099-R if you get one, so the IRS records match your return.
