A1. No, you are not subject to an early-distribution penalty. Distributions to an alternate payee under a QDRO are exempt from the early-distribution penalty.
A2. Yes, you must file the Form 1099-R. The distribution is taxable to you, so it must be reported.
A3. Assuming that the IRS has not already caught that the Form 1099-R is missing from your 2018 tax return and made the necessary adjustment, you must amend your 2018 tax return to add this Form 1099-R.
