Q1 - Your late 2022 RMD will be reported on your 2023 tax return, this includes the 25% tax withholding you made in 2023. In addition you must also take your 2023 RMD this year.
Q2 - If waiver is denied more than likely they will request separate payment of the penalty, although they could possibly apply your 2022 refund (if any) to cover part of it.
Q3 - If waiver is accepted or denied you will need to submit all 1099's that had taxes withheld from them for 2023 on your 2023 tax return next year.
