Yes, unfortunately your Roth Distribution is not a qualified distribution unless it meets one these four criteria. i suspect you fall within the first bullet point. Even you you meet the holding period requirement, the income is disqualified because you haven't reached age 59 1/2 and your 1099R is coded J.
- Made on or after the date the individual reaches age 59½; or
- Made to a beneficiary (or the individual's estate) after the individual's death; or
- Made because the individual became disabled; or
- Made as a qualified first-time homebuyer distribution as defined by the Internal Revenue Code.
Please read the following link in the NJ website that briefly explains how non-qualified distributions are treated.
Roth IRA's Treatment in NJ
@silverdj
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