Level 15
		
	
				
		
	
		
			
    
	
		
		
		10-05-2021
	
		
		01:30 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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following is from irs tax tip 2018-118
Taxpayers should also not amend if they forgot to include a required form or schedule. The IRS will mail a request about the missing item.
I think you should just include it in 2020 and I doubt the irs will catch the missing years. I would also fill out the form 8997 for missing years and put in clients file, so you can send it in if IRS ever asks for it