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What do you mean?   There is no 2019 RMD waiver. 

 

If you mean the CARES act, that applies to 2020 RMD's unless you turned 70 1/2 in 2019 and elected to take the RMD in 2020 before April 1.   If that's the case, then it is not reported anywhere since it it not 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.**