I turned 72 in 2022 and didn’t take my first RMD. When I take it by April 1, 2023, for which year will this reported as income?

Even though the distribution represents your 2022 RMD, it’s includible in gross income in 2023, the year in which it is received. What’s more, the 2023 distribution must be taken by December 31, 2023, so there will be two distributions taxed in the same year.