" it probably makes sense to do it as a substitute Form 1099-R which would preclude e-filing."
Note that paper-filed 2021 tax returns are on hold until the IRS works through its backlog of 2020 paper-filed tax returns, which is expected to take the rest of 2022.
Per the IRS Commissioner and the Taxpayer Advocate Erin Collins.
If you're not looking for a refund, I guess this doesn't matter to you.
