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Vanguard filed the wrong Form 1099-R information. They should have never included the 2019 and 2020 excess returned on Form 1099-R with codes P and J. They were returned after the due date and this should have been a regular distribution with code J only. 

In regards to Form 1099-R with codes 8 and J. Technically, since this was a contribution for 2021 it is deemed to have been made by the end of 2021 and therefore it should be taxable in 2021 and not 2022 and should have been reported on Form 1099-R with codes P and J. 

It seems Vanguard won't be correcting any of the Form 1099-Rs.

If they don't correct any of the Form 1099-Rs I would report the 2022 Form 1099-R with codes 8 and J on your 2022 tax return as shown on your Form 1099-R.

The Form 1099-R with codes P and J you will have to split up and file substitute Form 1099-R on your 2022 tax return.

One Form 1099-R with codes Pand J to file on your amended 2021 tax return:

Box 1 $2,664.17 (excess contribution in 2021 for 2021 plus earnings)

Box 2a  $186.39 (earnings)

Box 7 P and J

1. Click "Federal Taxes" on the top and select "Wages & Income"
2. Click "I'll choose what to work on"
3. Scroll down and click "Start" next to "IRA, 401(k), Pension Plan (1099-R)" 
4. Answer "Yes" to the question "Did You Have Any of These Types of Income?"
5. Click "I'll Type it Myself"
6. Choose "Form 1099-R, Withdrawal of Money from 401(k) Retirement Plans, Pensions, IRAs, etc." 
7. Box 1 $2,664.17 (excess contribution in 2021 for 2021 plus earnings)
8. Box 2a enter $186.39 (earnings)
9. Box 7 enter P and J
10. Click "Continue"
11. On the "Which year on Form 1099-R" screen say that this is a 2022 Form 1099-R.
12. Click "Continue" after all 1099-R are entered and answer all the questions.
13. Continue until "Did you use your IRA to pay for any of these expenses?" screen and enter the amount of earnings under "Another reason" if you are over 59 1/2 (if you are under 59 1/2 click "Continue")

Please be aware, code P will say in the drop-down menu "Return of contribution taxable in 2020" you can ignore that since the follow-up question will tell TurboTax that it will be taxable in 2021.

One Form 1099-R with code J to file on your 2022 tax return:

Box 1 $2,087.61

Box 2a blank

and check Box 2b "Taxable amount not determined" 

Box 7 J

1. Click "Federal Taxes" on the top and select "Wages & Income"
2. Click "I'll choose what to work on"
3. Scroll down and click "Start" next to "IRA, 401(k), Pension Plan (1099-R)" 
4. Answer "Yes" to the question "Did You Have Any of These Types of Income?"
5. Click "I'll Type it Myself"
6. Choose "Form 1099-R, Withdrawal of Money from 401(k) Retirement Plans, Pensions, IRAs, etc." and "I need to prepare a substitute 1099-R"
7. Enter the information and continue through the question
8. On the "Your 1099-R Entries" screen click "add another Form 1099-R" 
9. Enter Form 1099-R with codes 8 and J and continue through the questions
10. On the "Your 1099-R Entries" screen click "continue" after entering all Form 1099-Rs
11. Answer all the questions and make sure you enter the net contributions prior to 2022 on the "Enter Prior Year Roth IRA Contributions" screen
12. Answer the remaining question.