TurboTax automatically creates Form 8606 for any early Roth IRA distribution.
An early distribution from a Roth IRA will have code J in box 7. If the Form 1099-R has code T or Q in box 7, it's not an early distribution. If the Form 1099-R does not have code J, T or Q in box 7, the distribution is not from a Roth IRA.
If the From 1099-R includes code B in box 7, the distribution is from a designated Roth account in an employer plan like a 401(k), not from a Roth IRA, and is not reported on Form 8606. Because such a distribution is not from an IRA, the Form 1099-R itself reports the taxable amount in box 2a. Such distributions are a proportionate mix of taxable and nontaxable amounts from the designated Roth account.
