@sjrcpa  Replied "You don't. You just enter the excess contribution as taxable income."

If the excess is removed in a timely manner, since I have been doing a lot of reading on this issue, the response as I undstand it should be appended with 2024 

I don't know how to cross out, I have read so much I got mixed up. You enter the excess as @sjrcpa said on the 2023 return, then in 2024 you should get a 1099-R with a code P that states the income was taxable and included in 2023, You will also get another 1099-R for the earnings on the distribution, not sure what code but no penalty.

Sorry for shooting from the hip.