Thank you, Should I file a 5329 for 2022 when the founds will not be drawn until 2023 and the 1099R will be issued for 2023?  I only know what the IRA Value was from 2019 forward and they have reported the same IRA total every year since then.  The taxpayer has dementia, and his wife and son are trying to get Complient.  Should I calculate from the reported amount for all years back to 2016?

I appreciate you help.  This is a mess