No, that is not exactly true.
You have up to three years to file an amended return to include a Form 1099-R as part of your return if it was not included for some reason. However, if the Form 1099-R is for 2024, then it must be filed as part of your 2024 tax return (there are some very limited circumstances where there is an exception).
You cannot choose what year to include a Form 1099-R and delay filing it up to three years.
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