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After you file
The link does say the following with "what can I fix with an amended return" - see bold text below. It looks like you are suggesting that since taxable income is $0, IRS may not care about not filing the missed 1099-R forms.
Add a tax form you omitted or received after filing (most commonly a W-2 or 1099)
‎April 17, 2025
2:47 PM