My IRA custodian, Vanguard, did not withhold my RMD for 2022 as directed. I didn't catch this until recently and am having the RMD withdrawn effective April 17, 2023. I have asked for a waive of penalty for not taking this RMD in 2022 year. As I have no 1099-R for the year 2022, should I take it as a 2023 distribution in addition to the required RMD for 2023? This will lower my taxes for 2022 and significantly increase them for year 2023.
