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Business & farm
You could also make a Section 663(b) election so you could treat distributions made within the 65-day period after the close of the tax year (in this case 12/31/2022) as having been made in 2022.
See https://www.irs.gov/instructions/i1041#en_US_2021_publink1000286250
‎February 11, 2022
7:53 AM