The IRS assumes that income and withholding entered onto a 1099_R have been paid and withheld evenly throughout the year. So you can't remove an underpayment penalty by weighting the income or withholding from that form.
The way to reduce the penalty is to weight the income towards the latter part of the year so that the taxes due are not as late as if they were due at the beginning of the year.
If all of the income and withholding for the trust are represented by this RMD then the penalty that you are paying is because there was not enough withheld, not because of the timing. Increasing the withholding amount going forward will solve this problem in future years.
@normdd
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