No. The fact that you received the distribution in 2020 before the due date of your 2019 tax return (and you choose not to roll it over) requires that the distribution be present on line 4 of your 2019 Form 8880. You must amend if your filed Form 8880 does not show that. The fact that the distribution is taxable on your 2020 tax has nothing to do with this. This distribution affects both your 2019 and 2020 tax returns. It will also affect your 2021 and 2022 tax returns if you would be eligible for this credit in those years.
