Why not have them submit for a corrective distribution? They have until the filing due date. Then it would be moot. You would report it in 2025 for 2024, since there will be a 2024 1099-R issued for it, but it's moot if it's done by the deadline now.

Yup,

Just had one of those not 4 days ago for a client on 2023 extension.  They are doing corrective action to move the excess to 2024.