In 2021 and 2022 TurboTax, enter the actual contribution made for the particular year, then indicate how much of that year's contribution you asked to be returned (not the adjusted amount distributed to accomplish that return of contribution). TurboTax will prompt you to prepare an explanation statement for these returns of contribution.
Both of the Forms 1099-R need to be reported on your 2022 tax return by entering them into 2022 TurboTax. Be sure that for the code PJ 2023 Form 1099-R you indicate that it's a 2023 form. The $15.36 plus $7.30 of earnings distributed in 2022 are indeed subject to a 10% early-distribution penalty on your 2022 tax return because the distributions occurred before December 29, 2022 when such penalties on corrective distributions were eliminated and (presumably) you are under age 59½. With code J being present, I see no reason why TurboTax would not be calculating a 10% penalty on this amount on Part 1 of Form 5329 unless you claimed (possibly incorrectly) a penalty exception on line 2.
