Wanted to know why Form 8915-E, isn't popping up, for clients that borrowed money from their 401k (Covid) in 2020, and were supposed to report the third of the taxable income.  Was there something that was supposed to be filled out (perhaps that wasn't) on Form 8915-E, originally, so that it would bring that information forward, for those clients, the proceeding years?   

Just don't want IRS, to send letters out, charging interest, to these clients, then tax preparers, have to amend taxes.  Alot of people, took advantage of this opportunity, in light of the Covid Pandemic.

Just need some thought on the issue please.  Thank you