Even though you are over age 59½, the code J which normally indicates an early distribution is needed on the code 8J Form 1099-R to identify this return of contribution as coming from a Roth IRA. In the case where you are over age 59½, to eliminate the penalty you must claim an Other reason exception to the penalty on Form 5329 equal to the amount in box 2a of this Form 1099-R.
