It can get confusing, especially if you did take some of your RMD. Let's break it down:
- First, add up what your RMD for all of your accounts should have been and that is your total RMD as of December 31, 2025
- Input that total in Line 52a
- On Line 53a, input the amount of the RMD you did take from all accounts in 2025, but only the 2025 portion (not zero, since you took some of your RMD and not the 2026 amount you took)
- Subtract 53a from 52a (This is your balance of RMD not taken for 2025)
- Enter the total in Box A found just below Line 53b (This is the remaining amount of your RMD you did not take for which you're requesting the waiver)
- Click Explain just below the balance amount and write your explanation, "Write: "I mistakenly assumed my financial institution was automating my RMD. Upon discovering the error in 2026, I immediately withdrew the full RMD amount of $_. I have now confirmed the automatic withdrawal is set up and have also added a reminder so that this does not happen again."
You should see a zero for penalty amount on Line 54a. Form 5329 is requesting a waiver for the amount you should have taken by December 31, 2025. Therefore, you don't enter the 1/6/26 amount because we are working with what you actually took in 2025, minus what you should have taken by December 31, 2025.
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