You have to wait for the form 8915-F - rumored to be available 3-24.

Does client have to include form 1099R from the year he made the distribution?

I have seen nothing to indicate the prior 1099-R will/should be included in the 2021 return. The belief seems to be that the preparer will enter the carryover amount somewhere on 8915-F when it is ready.

Thank you.

Lets hope it is not just a rumor

At his time it appears that 1099r will be needed to carry the amount over to line b form 1040

o offense ment but you had better look again.