Part of it is a normal distribution. The part attributable to the excess is treated as an untimely return of the excess., subject to applicable penalty.

What made it excess for 2023? Was it reported as a nondeductible contribution on Form 8606?

"Should an amended tax return be filed to claimed in 2023 to account for the excess contribution?"

Earnings attributable to the amount would be reported for every year the excess exists in the account.

It also matters if the contribution was deducted or not.