Can a distribution from an earlier year before you are 70 count toward the RMD during the typical RMD distribution period when you are over 70? - No
RMD distributions are only taken in the year your age requires you to take the RMD.
Go to this IRS website for RMD information - https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds
No. You only report a distribution the year you took it. You have to take the RMD (Required Minimum Distribution) actually out each year for that year. There is a rule that you can wait to take your first RMD until April of the next year. But then you will need to take out a second RMD for that year too.