The IRS does not permit code E to be combined with code B.
You should not be entering any substitute From 1099-R. The taxable earnings that accompany this return of a Roth 401(k) contribution performed in 2025 are reportable on your 2025 tax return when you receive the actual 2025 Form 1099-R near the end of January 2026. (If the distribution was made in 2024, contact the 401(k) plan to obtain the missing Form 1099-R.)
