@fuzzysueboulder
you can and should file 2021 Form 5329 with this e-Filed tax return.
TurboTax should ask you about it somewhere.
Line 53 RMD : > 0
Line 52 actual distribution : 0
You will then get to present your explanation and request the waiver of shortfall penalty. Which will be granted.
Line 55: 0
The actual money is reported and taxed on 2022 return as sum of your 2021 and 2022 RMD.
