The 1099-R with JP must be reported on an amend 2018 tax return.
The J8 goes on your 2019 tax return.
You are correct that only the earnings should be in box 2a. The 1099-R's are also incorrect in another way - it there is a dollar amount in box 2a then the box 2b (not determined) cannot also be checked as those are mutually exclusive.
If the issuer refuses to issue corrected 1099-R's then you can use substitute 1099-Rs (select substitute on the 1099-R Type screen). The interview will ask for an explanation for the substitute and the steps you took to get the IRA custodian to correct it.
You will need to calculate the earnings yourself if the IRA custodian will not do it for you.
Use worksheet 1-4 in IRS Pub 590A for the earnings.
https://www.irs.gov/publications/p590a#en_US_2019_publink1000230687
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Enter the code JP as follows in an amended 2018 tax return:
You would enter the substitute 1099-R with the total distribution in box 1 (the contribution plus the earnings),
The earnings in box 2a,
Enter code "P" in box 7 (Top) - don t worry that it will say "taxable in 2017 "
Enter code "J" in box 7 (Bottom).
On the "Which year" screen say that this is a 2019 1099-R. - That makes it taxable in 2018 and not 2017
After the 1099-R summary screen press continue.
If you are over 59 1/2 then on the "Lets see if we can lower your tax bill" enter the box 2a amount in the "Another Reason" box to eliminate the 10% early withdrawal penalty on the earnings.
The box 2a earnings will be taxable income reported on line 4b on the 1040 form and if under age 59 1/2 will also be subject to a 10% penalty on a 5329 form that will be reported on line 59 on the 1040 Schedule 4 form.
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**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.**
