No, their should not be a second code. Code J cannot have any other code if not a return of contribution. You answer the 5 year question in the interview. Code 2 is used when the payer knows that there is an exception to the 10% early distribution penalty. Code J means that you are under age 59 1/2 and the payer does not know if you have an exception - the interview also asks for that.
**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.**
