Code 8 indicates a distribution of an excess contribution from an employer plan. This distribution is not eligible for rollover and the amount shown in box 2a is the amount that is taxable on your tax return.
If you deposited this money into a traditional IRA, you must enter it as a new regular traditional IRA contribution under Deductions & Credits. If it's an excess contribution, you'll need to request a return of contribution by the due date of your tax return to avoid excess-contribution penalties.
