I am a U.S. citizen living in Canada who files an income tax return with the IRS because I have retirement income from the USA. I realized after I had mailed my return this month that I had forgotten ...

I asked my IRA adviser to distribute funds to me such that I would receive them on 1/1/13 or later. However, when I received my 1099-R for 2012, it included the amount that I wanted to include in 2013 ...