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@taxdean wrote:

Please confirm that the IRS letter is wrong, and that the 18th is correct....


The 18th is correct because of holidays.

 

See https://www.irs.gov/newsroom/2022-tax-filing-season-begins-jan-24-irs-outlines-refund-timing-and-wha...

 

Also, the distribution dates do not factor into the equation here because (a) it is the tax year of the trust that matters (and that tax year is 2021) and (b) you are distributing corpus, not income.

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