You didn't put this under which program you are using. Yes, this is early, because it didn't meet the 5 year rule.

Yes, code 8 for 2022 would be "put in, in 2022, for 2022, and removed in 2022." Your taxpayer removed it in 2023. Without any earnings, there isn't any additional penalty or tax, then. It's not early if it didn't have earnings, in other words.

Remember that earnings are Net attributable; are these the only funds that were in that/all Roth account(s)? You might want to read:

https://www.investopedia.com/what-to-do-if-you-contribute-too-much-to-your-roth-ira-4770686

Form 5329 is where you deal with penalties and exceptions. Try these help articles:

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

https://accountants.intuit.com/support/en-us/help-article/retirement-benefits/common-questions-form-...

I assumed you were describing that both the contribution and the earnings were taken out timely.