Right. A regular Roth IRA distribution would have code J, T or Q by itself, and no code 8 or code P present.
Form 8606 has nothing to do with any distribution that has code 8 or code P in box 7. A Form 1099-R that includes code 8 or code P in box 7 is never to be reported on Form 8606.
Yes, you'll likely need to do a substitute Form 1099-R (Form 4852).
