@ParkNYC
For US tax purposes, the date of constructive receipt seems to have been in 2022. You may have been a technical owner of the property and the cash in 2021, but you didn’t have any ownership that you could act upon until 2022.
I’m not aware that the IRS would penalize you for filing the form in 2021, since it’s a close call. On the other hand, I don’t see the urgency either.
