Early distribution from Roth IRA (code 8J). My 1099-R listed the entire amount as taxable, but aren't early withdrawals from Roth IRAs tax-free (except for gains)?

[dmertz · Accepted solution]

If the amount in box 2a is the same as the box 1 amount, this code 8J Form 1099-R was prepared incorrectly.  Box 2a should show only the amount of gains included in the return of contribution and, of course, you can't possibly have any gain attributable to a returned amount of $0.  Contact the payer to obtain a corrected Form 1099-R.