Because the contribution for 2018 was returned in 2019, this Form 1099-R will have codes J and P indicating that the $45.66 of earnings is reportable on your 2018 tax return. If you did not already include this $45.66 on your 2018 tax return you must amend your 2018 tax return by entering this 2019 Form 1099-R into 2018 TurboTax and indicating in the follow-up questions that it is a 2019 Form 1099-R. The $45.66 is not reportable on your 2019 tax return.
If you were age 59½ or over at the time of the distribution in 2019, you must also indicate an Other Reason exception to the early-distribution penalty on the $45.66 indicated by the code J. If you were under age 59½, you owe the 6%, $3 penalty calculated on 2018 Form 5329 Part I.
