Here is the help article:

https://accountants.intuit.com/support/en-us/help-article/form-1099-r/entering-form-1099-r-proseries...

"how do I report the amounts?"

As 1099-R

"1. Report the box1 amount as taxable income in 2022 on Schedule 1 other income"

It's not Other. It's 1099-R specific. Expand the sections of that help article to see: "Check box A5 Code P or R on a 2023 Form 1099-R." Have you confirmed it isn't already reported? "P" reflects that it was done in time for the prior year's tax filing, and this form is an informational follow up. Or, at the least, it applies to the prior year. So, you must amend the prior year if it was not already reported in the prior year. It could already have been reported without having the 1099-R.

"My concern is over 40K+ were withheld for federal taxes."

That's a huge distribution amount to be a basic annual amount as corrective distribution. Are you use that isn't something more extreme, such as, the plan turned out not to be qualified?