Do I need to file an F5329 if I had excess contribution to my Roth IRA in 2023? It is reported on 1099-R that I contributed more than allowable per our combined income.

No, if you withdrew the excess Roth IRA contribution plus earnings before the due of the 2023 return then you do not have an excess contribution and do not have the 6% penalty (calculated in Part IV of Form 5329). Please check that you didn't have the 6% penalty calculated on your 2023 return.

If you have the 6% penalty on your 2024 return and show an excess contribution from prior year on your Form 5329 part IV then please follow these steps to remove them since you withdrew the 2023 excess plus earnings before the due date:

1. Click on "Search" on the top right and type “IRA contributions”
2. Click on “Jump to IRA contributions"
3. Select “Roth IRA”
4. On the "Enter Excess Contributions" screen delete the entry 

If you made the 2023 excess in 2023 then the earnings will be taxable on your 2023 return and your Form 1099-R should have codes P and J. If you didn't enter a Form 1099-R with codes P and J when you filed your 2023 return then you will have to amend your 2023 return to include the 2024 Form 1099-R with codes P and J.

If you received a 2024 Form 1099-R with codes 8 and J, then the earnings will be reported on your 2024 tax return. Form 5329 part I will be filled out with exception 21 Corrective distributions of the income on excess contributions distributed before the due date of the tax return (including extensions).