Why would I amend our 2021 return? It isn't that I didn't report the 2021 RMD, I did not receive the 2021 RMD until 2022. I am a cash basis tax payer. The issuer sent me a 2022 1099R for the 2021 RMD THEY PAID ME IN 2022, which I have included in 2022 income.
