Thanks for your reply, however in my opinion that excerpt from IRS can really be considered true for both situations in dealing with the 1099-R situation here. In other words, whether I add a 'dummy' 1099-R now before I've actually received it, OR I wait to actually receive it next year and then report it via an amendment for 2020 tax return, it's still being reported for the earnings on excess contribution made in the original year of the contribution (2020 in this case). Thus in my opinion, this excerpt doesn't specifically say anything about whether it's okay to report a 1099-R now before I've actually received it or not.
