taxpayer over funded his roth ira for 2020 and received refund of contribution and earnings in 2021.  It is my understanding that the payer will report the distribution on a 2021 1099R with distribution codes of      "J "and "P", requiring distribution reporting on his 2020 tax return (his return is extended until 10/15)..  I have the amounts of the distribution, but do not have the payer ein number and having difficulty getting in contact with Met Life (go figure).  Can I e file his return without the ein and will the irs accept?