The proper way to file Form 5329 is attached to Form 1040-X.
Form 5329 can be mailed by itself only when you are otherwise not required to file a tax return.
After you e-File,
get Form 1040-X from IRS website and mail it in with your 5329 which you can also get in editable PDF.
Note: When you are not changing any dollar amounts on your amended tax return, you can leave all the 1040-x lines 1-23 EMPTY.
Enter -0- on the appropriate 5329 penalty line. don't leave those blank
Part III explanation: will explain to the IRS why you missed the RMD, what action you took that they should waive your penalty. This is required if you request a waiver.
You will have to mail it since e--File is now closed.
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