The RMDs have been waived for tax year 2020.
Please read this IRS document for more information.
If you did not receive a RMD for 2020, there is nothing to report about the RMD on your tax return. There is no penalty.
For 2021, your 2020 RMD which you receive in 2021 could serve as your 2021 RMD if the amount is correct.
You can always withdraw your RMD for 2021 but you don't have to if the RMD that you already received is sufficient.
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