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Hi. Thank you very much for your reply.

I actually got the RMD on December 6, 2021, the 1099R came in very late

so, i didn't see it when I was doing my income tax. I had to use paper file the tax, 

my federal tax still pending until at least October. 

Shall I send the amend tax to IRS or waiting IRS to response? or any other form?

Please advise. 

Thanks again!

Best regards,

Helen