If at the time of the distribution you were under age 59½ or it had been less the 5 years since the beginning of the year for which you first made a Roth IRA contribution, yes, your tax return is required to include Form 8606 to calculate the amount that is subject to income tax. If you were under age 59½ at the time of the distribution (indicated by code J in box 7 of the Form 1099-R), your tax return must also include Form 5329 to determine the early-distribution penalty on the taxable amount.