what if contributed too much to SEP in amended return

Would it be possible to recharacterize some of the contribution as a

This seems possible per section 404(a)(1)(E).

(E) Carryover Any amount paid in a taxable year in excess of the amount deductible in such year under the foregoing limitations shall be deductible in the succeeding taxable years in order of time to the extent of the difference between the amount paid and deductible in each such succeeding year and the maximum amount deductible for such year under the foregoing limitations.

So what forms does one use to reflect this carryover?

And suppose you to withdraw the excess amount (and pay the 10% penalty), then on which form/line do you report the excess amount, and I guess the penalty is on form 5329.