Unless this is for a return of contribution and the code J is accompanied by code 8 or code P, code J is wrong if the distribution was made after your reached age 59½. The correct code for a regular distribution would be Q, but some Roth IRA custodians don't bother to track the year that you opened the account and use code T instead.
If the distribution is less than your net basis in Roth IRA contributions and conversions, you can report the Form 1099-R as is. Be sure to click the Continue button on the Your 1099-R Entries page and enter your net basis in Roth IRA contributions and conversions. If any amount of a regular distribution entered this way remains as taxable, obtain a corrected Form 1099-R from the payer. If they refuse, you'll need to enter a substitute Form 1099-R showing code Q instead of code J and provide explanation. Filing a substitute Form 1099-R (Form 4852) precludes you from e-filing. If this is instead a code J8 or JP Form 1099-R, enter the taxable amount as eligible for an Other Reason exception to the early-distribution penalty. (Being over at 59½ at the time of the distribution is a valid Other Reason.)
Be sure to contact the payer and make sure that they have your correct birthdate so that future distributions are reported with the correct code.
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