The 1099-R is correct. A 2019 code P entered into 2018 will ask what year the 1099-R is for - choose 2019. Since there are no earnings in box 2a, there will be no tax added to line 4b on the 1040 form.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
