see this link for how to report for 2021
https://www.irahelp.com/slottreport/what-do-if-you-missed-your-2021-rmd
what could not be determined is whether or not you can claim a QCD deduction on a late RMD distribution.
or if you can would it apply to 2021 or 2022. perhaps consult with the trustee or tax pro.
it is entirely in the hands of the IRS as to whether or not to accept the waiver but not the QCD. it could treat it as a normal charitable contribution. you'll have to mail your return and provide a complete explanation of what happened - why you didn't do a timely RMD then wait to see how the IRS responds.
