I suspect that the other replies here have gone off into the weeds and are most likely incorrect for the most part.
The distribution reported with the code PJ 2022 Form 1099-R does not itself correct a 2020 excess contribution. The code PJ 2022 Form 1099-R represents a return of a Roth IRA contribution made for 2021 because the deadline for obtaining a return of the 2020 contribution before the due date of your 2020 tax return was October 15, 2021, while you obtained a distribution in 2022. The only way that this Form 1099-R makes any sense is if you had some amount of a 2021 Roth IRA contribution returned to allow your 2020 excess to be applied as part of your 2021 Roth IRA contribution.
Were you eligible to contribute to a Roth IRA for 2021? If so:
- Did you contribute for 2021?
- How much were you eligible to contribute for 2021?
- How much did you actually contribute (ignoring any return of contribution) for 2021?
