1) The $4,500 2018 contribution mace *in* 2019 *for* 2018 and returned in 2019 is taxable in 2019 since it is taxable in the year made and returned, not the year that it was for, so the code 8J is correct and the $3.06 would be taxable in your 2019 tax return. Since that money was return to you then it is not longer in any IRA account.
2) If you also contributed $1,000 to a Traditional IRA in 2018 and recharactorized that to a Roth then in 2018 it should have been entered as a Traditional IRA contribution and answer yes to the question "did you switch the Traditional IRA contribution to a Roth IRA" which is a recharacterization. That is the same as never contributing to the Trad IRA in the first place and the contribution was to the Roth.
That explains the 1099-R code JP for $1,103. Box 2a should have been only $103 which is the earnings.
"Is the fact that all $5500 was removed be the reason that Turbotax didn't generate an 8606? Or did I mess something up last year?"
Yes. Contributions removed should not be on a 8606.
"So I'm not sure why the $5500 is listed for 2018 but the $200 isn't for 2019. All of it both years was removed."
You probably entered the $5,000 in 2018 as a Roth contribution and did not go back and delete it after it was removed. Roth contributions do not go on your tax return at all but it might have also added a 8880 (savers credit) that you were not entitled to if the contribution was later removed. Check the 2018 return to see if the $5,000 Roth contribution gave or added to the savers credit - if it did you will need to amend 2018 and delete it and probably owe additional tax.
If the $200 is a 2019 contribution for 2019 and it was removed then either do not enter it as a new 2019 contribution or return to the IRA contribution section and delete it. If removed, it will not be listed.
**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.**
