In the case of a return of contribution from a Roth IRA before the due date of the tax return, code J is always present to indicate that the distribution is from a Roth IRA and does not necessarily mean that the distribution was an early distribution. If you were over age 59½ at the time of the distribution, you can claim an Other reason exception on line 2 of Form 5329 to eliminate the penalty on the taxable amount.
