Rosario,

Thank you for asking this question.   I have the same scenario this year from an employee whose employer changed hands and he had excess Roth IRA contributions of $5,150.22 while working for the company who bought it. The 2nd company is going to issue 2 1099R's for next year but I also am struggling on how to report this on his 2023 return.  Hopefully they will get back to you so we both know.  Putting this out there to highlight the issue to a greater level for replies.    They also told me that they do not think a revised w-2 will be issued.

Thanks 

Dave