@GoldenQuestions , this distribution made in 2022 will be reported on your 2022 tax return, not on your 2021 tax return. Nothing is to be reported on a substitute Form 1099-R. The fact that the distribution was a late-made RMD for 2021 does not make the distribution reportable on your 2021 tax return. The only thing regarding this RMD that gets reported with your 2021 tax return is Part IX for Form 5329 to report the missed RMD and to request a waiver of the excess accumulation penalty.
