Should I check should i still choose Corrective distributions made before the due date of return if I already uploaded 1099-R?

[jackkgan]

I contributed full eligible amount to 2025 Roth IRA in Jan 2025. But later realized that I had made excess contributions to Roth IRA (as per my income) in Jan 2025 as per income limit and submitted "Return of Excess contribution" . I got 1099-R from Fidelity which Turbo Tax imported automatically from my Fidelity account and took care. Should I still select "Corrective distributions made before the due date of return." in the screen which says "These situations may lower your tax bill" in Turbo Tax or is that process only applicable if I did not have 1099-R? Thank you. 

[RobertB4444]

Yes, select the corrective distributions box.  That is what that 1099-R represents.

[jackkgan]

Thanks @RobertB4444 . I assumed that I have to select Corrective distribution box only  when I have to report a corrective Roth excess distribution manually (before getting a 1099-R)

Please confirm if you meant that I would still have to check this box even after uploading 1099-R that I got from Fidelity for the contributions I made in 2025 , for 1025 and withdrew that +interest in 2025. 

[DaveF1006]

If the 1099‑R is for removal of excess contributions + earnings, you always check the corrective distribution box — whether you:

• Entered it manually, or
• Imported the 1099‑R from Fidelity, Vanguard, Schwab, etc.

The box is about the type of distribution, not how you entered it.

@jackkgan 

[dmertz]

If the amount in box 2a of this code-J8 Form 2025 1099-R is nonzero, mark this checkbox and enter the amount shown in box 2a of the Form 1099-R.

[jackkgan]

Thanks @dmertz, @RobertB4444, and @DaveF1006 for your responses. I apologize for the follow-up — I just want to be certain I’m handling this correctly.

To confirm my understanding:

• My 2025 Form 1099-R shows distribution code 8J

• Box 2a (taxable earnings) is non-zero

• TurboTax imported the form correctly

Since code 8J indicates a timely corrective distribution under IRC 408(d)(4), will TurboTax automatically apply the exception to the 10% early distribution penalty?

Given that, request your advice if I would still need to manually check the “Corrective distributions made before the due date of return” box, or if that would be redundant.  Thanks a lot for your help. 

[dmertz · Accepted solution]

"will TurboTax automatically apply the exception to the 10% early distribution penalty?"

No.  The code J normally indicates that the taxable amount in box 2a is subject to penalty, so TurboTax normally treats it that way.  In this case the code J when combined with the code 8 is simply used to indicate that the return of contribution was from a Roth IRA, so you must indicate that the amount in box 2a is exempt from penalty due to being part of a corrective distribution to prevent TurboTax treating it as being subject to penalty.