Tax Reporting of a corrective distribution

[TBob]

A participant works for sponsor for several years and participats in their 401(k) plan until he quits but does not take a distribution. Some time later he comes back and works for Sponsor as an independant contractor. Sponsor allows the x-participant to defer on the payments on contract. Administrator catches the error during testing.

In distributing the erroneous deferrals (in the following tax year) to the x-participant, should they be tax reported on a 1099R? (Distribution code 8...P...?) or how about a 1099Misc since the original earnings were not wages but payments on a contract? Any thoughts?