After you file

if you turned 73 in 2022 and didn't take the RMD for that year you had an option to defer the distribution for 2022 until April 1st, 2023, which is for 2022. That option requires you to also take a distribution for 2023 by 12/31/2023. thus, you would have two taxable distributions in 2023 but would avoid the failure to take the RMD penalty for 2022

 

 

if you failed in this, 2022 must be amended to report the failure to take your RMD on form 5329 part IX and pay the penalty. If you have reasonable cause attach a statement the amended 1040. The IRS might abate the penalty. As part of the reasonable cause would require indicate that you corrected the failure in  2023 and also took the proper RMD for 2023that both