If an S-corp distributes previously taxed S-corp earnings from an earlier year, what IRS forms are used?

I have seen some answers on here that an S-Corporation must distribute all profits every year, but from the IRS instructions I have been reading I think that is hogwash. The exact amount of profit will not even be known until final accounting is done some time after the close of the year. I know that all profits are taxed at the share holder level, whether or not actually distributed to the shareholders. Question: If an S-corp distributes previously taxed S-corp earnings from an earlier year, from their Accumulated Adjustments Account, what IRS forms are to be used? The IRS instructions are unclear on this point, but it looks like 1099DIV box 3 and form 5452 might be it. Rferences, please. March 10 - no best answer yet. I'm not asking about "Accumulated Earnings and Profits", which is different from "Accumulated Adjustments Account" - see form 1120S and its instructions. I now think that no form is needed, because any money in AAA will have already been taxed by having been being reported on K-1 to the shareholders.

Public Comments

1. What you are describing only happens when a C corp converts to an S corp. If the S-corp has been one from the beginning, they won't have an Accumulated Adjustments Account. For the S-corp year, the profits are passed through to the sharesholders on the k-1, whether money was distributed or not.
2. No form is needed if not making a distribution from Accumulated Earnings & Profits, which an S-Corp would only have it had been previously a C Corp or acquired a C Corp.