I made an excess contribution in 2021. Into Oregon PERS.OSGP. I tried to fix it immediately but they didn't pull the money until March 2022. In 2022, they sent me a 1099R Code 8 for the full amount. I'm getting audited now for 2022, they think I owe full taxes even though it dropped back into income for 2021 without a deduction. I do owe taxes on the earnings. The state is pretty lost as far as helping me with a corrected 1099R. My own research indicates I need a corrected 1099R with the full amount in Box 1, the NIA (earnings) in Box 2a, and Code P2 (under 59). Tax experts have pretty much just agreed with me along the way over the years, "That sounds right." (But it sounded right all along the way, and it never was...) I'm one step away from an audit at this point. Does my fix sound right? No? Anyone? Thank you.