TP was required to do rmd for 2015(not first year). Tp did not. TP corrected by taking the missing amount early 2016. TP received a 2016 1099R with a code 8. Year in box says 2015. Taxable in 2015 or 2016? I am drawing a blank. If taxable in 2015 do the amended return and do include it in gross amounts for 2016? Thanks for a response.