"If you received the distribution in 2024, then you declare it on your 2025 tax return (which you will do in 2026)."
BillM223 meant to say, "If you received the distribution in 2025, then you declare it on your 2025 tax return (which you will do in 2026)."
A 2024 Form 1099-R implies that you received a distribution in 2024.
