If box 2b Taxable amount not determined is not marked on the code 8J Form 1099-R, the blank box 2a is apparently intended to mean that there were no gains in the value of the Roth IRA (or there was even a loss in value) while the contribution being returned was in the account. If that's the case, the blank box 2a is intended to mean $0 (and $0 should really be present in that box).
With no taxable earnings to be distributed, there is no income tax or 10% early-distribution penalty on these distributions.
It does seem odd, though, that there would be no earnings. 2020 was a pretty good year in the stock market on average and even if the account was invested only in fixed-income assets it seems that there would be some gains.
