No, the original withdrawal is counted as income in all three years (1/3 each year).
In 2020, you had the option of reporting all the income and paying the tax in 2020 OR
reporting 1/3 of the income (and paying tax on that amount) in 2020, 1/3 in 2021 and 1/3 in 2022.
If you chose the second option, there is income reported in 2020, 2021 and 2022.
Yes, Form 8915-F will ask about the income reported on your original 1099-R distribution in 2020, in order to calculate the 1/3 for 2021.
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