I don't know if this changes things, on the 1099-R the line 7 codes are PJ, P excessive contribution and J early distribution. This makes sense, since I had to remove the amount that I over contributed plus the gains. This was corrected on 3/18/2021. Same IRA year (2020) where the excessive contributions were made. Again it's my understanding that since I corrected the excessive contributions in the same year, I should not have a 6% penalty.
