My client funded a Roth in 2022 and could not make a Roth contribution so they have withdrawn it with $165 of earnings. I want to show this on the 2022 return because they will receive a 1099R for 2023 that will put the income back into 2022. Can't figure out which code to use on the 1099R input sheet.  If I put the gross distribution of $6166 in box 1 of 1099R and $166 in box 2a with a code in box 7 of 8 then it brings the income in as earnings on Form 1040 line 1 h. Just not sure that is the proper treatment. Ultimately perhaps it doesn't matter but just wondering if anyone else has dealt with this.