Retirement tax questions

@DanaB27 can you give some IRS guidance reference which states or at least suggests that it's okay to report a 'dummy' 2021 1099-R now, even though I'll actually receive it next year ?

 

I know doing the above is to your suggestion to avoid having to file an amendment for the 2020 tax return which obviously I'll prefer. But having said this, I cannot find any IRS specific guidance which approves reporting a not-yet-received  20211099-R proactively like this, just to avoid having to file an amendment next year.