1, 2 and 3. If you are under age 59½, you'll have a 10% early-distribution penalty on gains included with the returned $2,000. The gains are shown in box 2a of the code J8 2021 Form 1099-R. If you were over age 59½ at the time of the return of contribution, you'll need to claim an Other reason to the early-distribution penalty that the code J otherwise indicates.
4. You can't recharacterize what has already been distributed as a return of contribution. You can make a new contribution to a traditional IRA since the return of contribution makes it as if you had never contributed the $2,000 to the Roth IRA.
