Client made a nondeductible contribution of $6,500 to a traditional IRA on 4/13/22 for the 2021 1040 but had no earned income on 2021 1040.  (It was mistakenly treated as a SEP contribution on 2021 1040 which was also not deductible.)  The $6,500 excess was NOT withdrawn before 12/31/22 and is still in the traditional IRA account as of 3/10/2023.  

1.  Should the 2021 1040 be amended to show the excess $6,500 on form 5329 and $390 additional tax due, i.e., 6% penalty on excess?   (10% penalty not applicable as client is over 59 1/2.)

2.  If #1 is the correct approach, and contribution is not deductible on 2022 1040, can it be withdrawn before April 15, 2023 and avoid the 6% penalty for 2022?

3. If not, is it reported on 2022 1040, line 15 of Form 5329, with another penalty due on line 17?

4.  By what date should it be withdrawn to avoid further penalties?

Input will be greatly appreciated.