Your distribution is reported when you actually get the money. You can’t take a retroactive distribution for a prior year.
If you had an RMD requirement and you missed the RMD for 2021, you would need to take that distribution now and then file a penalty waiver form to request a waiver of the penalty for missing the RMD. The IRS will usually accept a reasonable excuse as long as you show you have taken the distribution as soon as you realized the mistake. However, if this is a late RMD for 2021 and you request a waiver of the penalty, you will still need to take a new withdrawal as your RMD for 2022.
