Client over-contributed Roth 401k and Roth IRA in 2023 .  He withdrew them before filing 2023 tax returns.  In 2024, he received 2 form1099-R with code "8J" and "8B" (from Charles Schwab and Fidelity).  He is under 59 1/2.

Are both earnings subject to 10% early withdrawal penalties?  (because Lacerte report 10% for the one with code "8J" and skip the one with code "8B".)   

Code 8J is Roth IRA account, code 8B is Roth 401k.  Are tax treatment different?

Thanks.