Perhaps I misspoke with "inherited".  Her mother set it up for her.  Life of ROTH exceeds 10 years.  Mom set it up for her daughter, 56.  The 1099-R does not provide basis and neither mom nor daughter Know about the basis other than what was put in originally.  They say not much have been added via earnings.  Yes, most annoying.  I have coded J-early withdrawal.  It is a total distribution.   In other information, checked total distribution. Coded 1 for early distribution tax for Form 5329.   The result of all this is a refund for the 10% penalty.