A plan miscalculated the MRD for 1998 and sends the participant a "make up" distribution in 1999 along with the "regular" MRD for 1999. Particpant is seeking waiver of the excise tax for the underpayment in 1998. Should the "make up" MRD be reported on an amended 1099 for 1998 or should both the make up and regular MRD be reported on a 1999 1099.