If the 2018 code 8 1099-R has the $2007 amount in box 2a then it is incorrect and the issuer needs to issue a corrected 1099-R with only the earnings as the taxable amount in 2018 - the excess itself, if a 2017 excess is reported as wages on the 2017 tax return with a code "P" that you seem to have already done.
**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.**
