First, the tax code refers to 'compensation' rather than 'earned income' to be clear on what is required to be able to contribute to an IRA. 'Earned income' is less precise since investment gains are sometimes referred to as 'earnings' (which would not be compensation). The term 'compensation' is generally defined as being pay for work. The tax code was modified by the SECURE Act to also say, ‘‘The term ‘compensation’ shall include any amount which is included in the individual’s gross income and paid to the individual to aid the individual in the pursuit of graduate or postdoctoral study.’’
1. Since you haven't already filed your 2021 tax return, you can enter the anticipated (dummy) code JP 2022 Form 1099-R as if you have already received it, otherwise you would need to file with Form 5329 showing the $360 penalty and then amend next year to claim a refund of the $360 when you receive the Form 1099-R.
2. Since it's been removed, the contribution is treated as having not been made. If the Roth IRA contribution made for 2021 was your first, your prior-year contributions is $0. In TurboTax you'll indicate that you made a $6,000 contribution and then indicate that you had $6,000 returned. This will cause TurboTax to prompt you for the required explanation statement. In 2021 TurboTax, prior-year excess contributions means contributions made for years before 2021.
3. The taxable earnings are entered when you enter the code JP 2022 Form 1099-R into 2021 TurboTax and indicate that it's a 2022 Form 1099-R. TurboTax will include on Form 1040 line 4b the amount from box 2a of the Form 1099-R. TurboTax will also include this amount as an early-distribution on Form 5329 Part I if you are under age 59½, which I'm guessing is the case, resulting in some tax liability for 2021.
4. Unless you had at least about $3,000 of taxable earnings, your AGI will still be below the standard deduction amount, resulting in taxable income remaining zero.
5. N/A
6. If you submit your tax return now by entering the Form 1099-R as if you have already received it, you can ignore the actual Form 1099-R when you receive it unless it's different that was you anticipated or it shows tax withholding. (Tax withholding on a return of contribution usually doesn't make sense.) If there is tax withholding, the 2022 Form 1099-R must be entered into 2022 TurboTax to get credit for the withholding even though that taxable amount shown on the form is taxable on your 2021 tax return.
7. The exceptions to the early-distribution penalty are the same as for any early distribution from an IRA:
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-tax-on-early-distri...
