If you were over age 59½ at the time of the return of contribution, there is no early-distribution penalty on the earnings. If the return of contribution was from a Roth IRA, because the Form 1099-R for this distribution includes code J to indicate it's from a Roth IRA, you must file Form 5329 to claim an Other reason exception to the penalty, otherwise there is no need for Form 5329 with respect to this distribution.
