The "Other Reason" exception on the 5329 form is a code "12", which was what user dmertz was referring to, not the 1099-R code.
The 1099-R code "P" on a 2018 1099-R says that it is a return of contribution taxable in 2017.
The 1099-R code "J" says that it is a Roth IRA.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
