abctax55
Level 15

You report the distribution when received (2019). You don't "fix" 2018 because the distribution was NOT received then. 

With 2019, you complete the F 5329 with the appropriate mea culpa.  The IRS is usually very forgiving about the penalty, especially when there's proof the error has been corrected (i.e. - the delinquent distribution was taken as soon as the error was noticed.)

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