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The problem is that I got a 1099-R with the RMD for both 2023 and 2022  as one number. There does not seem to be a way  or requirement to indicate the RMDs are for two different years. I have not found any line item that let me tell the IRS that I am correcting the past due RMD for 2022.  I plan to just pay it and move on hoping that is the correct procedure. Do you know of a better plan?