The ideal solution is for the insurance company to issue a corrected 1099 R showing year 2022.
If you got the cash in 2022 and the distribution is taxable (some life insurance death benefits are not included in gross income), you can always enter it as other reportable income.
Do not enter the 2021 Form 1099 R on the 2022 tax return; IRS computers are not configured to handle that.
