I assumed an excess. If not excess then disregard the penalty.
A "Return of contribution" would be reported by the financial institution on a 1099-R with a box 7 code "P" or "8" depending on the year. A regular distribution would have a code "J" if you are under age 59 1/2 or code "Q" or "T" if over age 59 1/12. Removing only your own prior contributions and not the earning are not taxable.
**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.**
