Retirement tax questions

@DanaB27

My excess Roth contribution situation is the same. Per your instructions for populating 1099-R, box 7 (step 8 in your instructions) enter codes J and P.  I understand the reason for code P (excess contribution occurred in 2023 and withdrawal of excess will occur in 2024), buy why code J? Isn't code J for IRA owner's under 59 1/2? If so, code J would not apply in my case.