RMDs must be taken by December 31 of each year. The only time a distribution can be delayed is in the year you turn 72 and it is your first RMD. An account owner who delays the first RMD will have to take two distributions in one year. For instance, a taxpayer who turns 72 in March 2021 has until April 1, 2022, to take his first RMD. But he’ll have to take his second RMD by December 31, 2022.
In answer to your question, unless this is your first RMD distribution, then it any RMDs taken in 2022 would be for 2022.
If 2021 was the first year you are required to take an RMD and you have not taken the RMD for 2021 yet, then the first RMD would be for 2021 and you will still need to take a second RMD for 2022 in 2022.
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