Ineligible 2021 Roth IRA contribution

[RWG1950]

My customers (MFJ) dropped off their tax docs & I haven't spoken with them yet, but after input of their tax doc info, they will have $250 or so of AGI.
The tax organizer for 2021 that they filled out for me indicates they have each contributed the $7-K max to a Roth IRA for the '21 tax year.
They both work & are covered by pensions. As I understand it, they are not eligible for any Roth contributions at this AGI & will have to remove them by 4-15-22.
Is the withdrawal of their contributions shown on form 5329 (using section 4) on their 2021 return ?
Thanks for comments

[Anarchrist]

$250 or $250K?

If they withdraw by the due date of the return, it's not listed on the 5329.

[RWG1950]

AGI of $250-K

[FEDUKE404]

If excess funds (due to 2021 MAGI limits) were paid into a Roth IRA, they will need to notify the custodian which funds to remove.
At some point (likely in about a year), you will receive a 2022 Form 1099-R that shows the total withdrawal. The base funds withdrawn are (likely) not taxable, but the allocated earnings of the "bad" money from day in to day out are taxable and subject to the 5329 penalty. The custodian will crunch those numbers for you.
Had the 2021 funds been withdrawn prior to 12/31/2021, you would have received a 2021 Form 1099-R. If not withdrawn until calendar year 2022, then you will receive a 2022 Form 1099-R with codes telling you to report the changes on a 2021 (amended) tax return. You may also receive a second 2022 Form 1099-R for the taxable income that started 01/01/2022 until date of removal.
Annoying, but doable. A good reason never to fund Roth IRAs if you think you may be nearing the income caps. . .