As Critter-3 said, these distributions will typically be reported on a single Form 1099-R. The IRS does not separately track these distributions, they generally rely on you to conform to the tax code and self-report any failure to receive the RMD timely.
Critter-3's reply to the second question is incorrect on all counts. A Roth conversion indeed involves a distribution from the traditional IRA and a taxable rollover to a Roth IRA. This distribution would typically be included on the same Form 1099-R as the RMDs. Because only amounts in excess of your RMDs are eligible for conversion, TurboTax asks you how much of the gross amount on the Form 1099-R is RMD and then permits you to report as conversion only the amount in excess of that. Also be aware that you are not permitted to do any Roth conversion from the IRA until the RMDs (the delayed RMD and the current-year RMD) for that IRA have been completed because the first amounts distributed are RMD that are ineligible for rollover. Doing a Roth conversion before completing the RMD for the IRA from which the Roth conversion is being made would result in a failed conversion and an excess contribution to the Roth IRA.
