If you received the 2021 RMD in 2022 then you did NOT take your 2021 RMD so you need to send the 2021 5329 for requesting a waiver WITH your 2021 tax return (or amended 2021 tax return). If you already mailed a stand alone 2021 5329 then you also include is as PART of your 2021 tax return as required.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
