Do I have to go back 10 years and calculate total Roth IRA contributions (separate from earnings) prior to 2024 in order to report my first distribution shown on 1099R?

If you are over 59 1/2 then your distributions are Qualified Distributions and your Form 1099-R should have code T or Q. In this case you can ignore the follow-up question about net contributions prior to 2024.

If you are under 59 1/2 then you will have to look through your records to find your net contributions prior to 2024.

contributions have to come out first.

if you contributed more than the first distribution, you can make up any number greater than that.

@peterajoyce