@SLYKTAX This would only happen if the Form 1099-R had code 1 or code J included in box 7 of a Form 1099-R that had a taxable amount of approximately $140. In either case you can claim an Other reason exception to the penalty on the roughly $140.
What appears to be the case here is with a code JP or J8 Form 1099-R for a return of contribution from a Roth IRA. In this case the code J is needed to indicate that it's from a Roth IRA rather than the individual being under age 59½ and those over age 59½ must use the Other reason exception to eliminate the penalty on the taxable earnings that accompanied the returned contribution.
