I use the term "regular distribution" to describe the type of distribution that is made from a Roth IRA when the IRA custodian has not specifically been instructed to make a return of contribution or a recharacterization. A regular distribution could be an early distribution (code J), a distribution that is not an early distribution but is also potentially not qualified (code T), or is qualified (code Q). Simply calling a code-J distribution an early distribution in the context of the question that was asked is insufficient because a return of contribution is generally also an early distribution.
Regarding code T, TurboTax presently has a bug where TurboTax imposes an early-distribution penalty on the taxable portion of a code-T distribution from an inherited Roth IRA, so there is a case where TurboTax will inappropriately impose a penalty when code T is present.
