To Amend or not to amend.

The $4.34 shown on the code-J8 2023 Form 1099-R should have been reported on your 2023 tax return.  However, the IRS might treat this as a de minimis error, particularly if the $4 addition to your taxable income is not enough to change the tax liability shown on your tax return.

If your filed 2023 tax return showed a penalty for an excess contribution related to the amount that was returned, you'll need to amend to remove the reporting of the excess contribution.  Otherwise, the only other thing that the IRS might question is the return of contribution itself if your tax return did not include an explanation statement for the return of contribution.

If no amendment is needed to remove an excess Roth IRA contribution reported on Form 5329, it might make sense to do nothing unless the IRS questions anything related to the return of contribution.