1099R for ROTH excess

[Guest redfox]

I'm looking for some clarification on the distribution codes that are applicable on a distribution of excess contributions from a ROTH IRA. The instructions for the 1099R lead me to believe that code J is always used for this distribution with either 8 or P. Is this the case, or should code J not be used if the participant is 59 1/2?

Quoted from the instruction: "However, for the distribution of excess Roth IRA contributions, report the gross distribution in box 1 and only the earnings in box 2a. Enter Code J, and Code 8 or P in box 7. "

I've heard differing opinions, just wondered what anyone here thought.

[WDIK]

Look at the explanations for codes Q and T.