I have a few more questions. Here is where I stand. I amended my 2020 and my 2021 returns to reflect the actual excess Roth contribution and paid the 6% additional tax for both years. . The actual excess was $4000. I had $1000 in qualified earnings in 2020 and I made a $5000 contribution to my Roth IRA. In 2022 I realized I had included non qualified income in my contribution and I thought the amount of the excess contribution was $5000 so in early 2022 I took a $5000 distribution (excess contribution). The next month, I calculated the earnings on the excess contribution and took a $200 distribution. These amounts were included on my 2022 1099-R with $5200 (gross distribution) in box 1 and $200 (taxable amount) in box 2a. The distribution codes are J &P. If I file a substitute 1099R using only the code J, do I enter amounts in boxes 1 and 2a? Box 1 being the total distribution and 2a being the amount of the earnings?
