Assuming that your wife did not reach age 70½ in 2019 which would allow your wife's first RMD to be delayed until as late than April 1 without the RMD being considered late, your wife's 2019 RMD taken in 2020 requires your 2019 tax return to include Form 5329 Part IX with explanation for her requesting a waiver of the 50% excess accumulation penalty for 2019. The distribution itself will be reported on your 2020 tax return.
If your wife received no distributions reported on a 2019 Form 1099-R, it will be extremely difficult to get TurboTax to include the required Form 5329 in your e-filing. If this is the case, it will be much easier to file by mail and include a manually prepared Form 5329 for her with explanation.
