"P" is for prior and that is what you will see next year telling you to amend the prior year.
This year you want a second distribution code of "8".
that will put your positive earning of $50 from Box 2a on Line 5b (given that it's not an IRA)
Pick a distribution code that allows "8" as the second code.
First code "2" works.
If you want to e-File this, you probably will need a Payer's TIN.
@AMS2022
