We have a 401k plan that excluded several participants (missed elective deferrals and missed matching contributions). Corrective contributions have been made according to EPCRS. However, do I have to "report" these corrections? Where would I report it? The plan never had use of the assets so I would not think they would be late contributions / prohibited transactions and thus not reported on 5500 Schedule H. or on 5330 (no excise tax required). Any thoughts?

The correction procedures call for an Employer QNEC contribution. They are subject to annual addition limits. As contributions subject to such limits, I would think they are reported on the 5500 Schedule H or I.