there should be nothing to report for 2022 and you don't need to do anything. normally the first RMD must be in the year you turn 72. however a special rule allows deferral of the first RMD until 4/1 of the following year (4/1/2023 in your case but it's still regarded as you 2022 RMD ) the downside to this is that second RMD must be taken by 12/31/2023 (the 2023 RMD) after 2023 an RMD must be taken by 12/31 of each year. there is no way to fix what happened. you did not take the first RMD until 2023 so that's the year it's taxed.
