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The code-P 2024 Form 1099-R is for the $900 excess, the code-8 2024 Form 1099-R is for the $60 of earnings attributable to the excess.  Only the $900 was reportable on your 2023 tax return.  The $60 is required to be reported on your 2024 tax return.  You'll need to amend 2023 to remove the $60 (changing the amount included in income from $960 to $900) if you don't want to be double taxed on the $60.