Only the code 8J Forms 1099-R go on your 2021 tax return. To claim the penalty exception, go to Other Tax Situations -> Extra tax on early retirement withdrawals, then in the Another reason box enter the $139.21 amount from box 2a of your wife's code 8J Form 1099-R. Your 2021 tax return will include Form 5329 Part I to claim the code 12 exception to the penalty.
The code PJ 2021 Forms 1099-R must be reported on your 2020 tax return if you have not already done so to include the taxable amount in your 2020 income. You'll similarly need to claim on your 2020 tax return the same exception for your $546.15 taxable gains, eliminating a $55 penalty, and separately for your wife's $7,368.42 gain, eliminating a $737 penalty. Your 2020 tax return will include a Form 5329 Part I to claim the code 12 exception to the penalty for you and another Form 5329 Part I claiming this exception for your wife.
