The 1099-R form is for Money Out. The issuer doesn't always know what happened or what applied afterwards.

It seems these are 2 forms, do you know if they are the same account? Different providers?

For instance, a conversion failed, or a rollover got mistaken for a contribution and they pulled it out under bad guidance.

P = prior year, such as, the money contributed for 2023 was removed in 2024 and reported on the 2023 tax filing (or is not reportable, but happened in 2024).

8 = Corrective distribution

J = early distribution, didn't meet the 5-year rule, etc.

Have you confirmed with the tax payer what happened? Have you got any account statements that would be helpful? You should also confirm whatever they did, if there is gross vs net to consider.