The RMD for 2024 will be calculated based on the 2023 year-end balance in the IRA. The fact that you will have taken the 2023 RMD late means that the year-end balance will be a bit higher than it would have been had you taken the 2023 RMD timely, so the 2024 RMD will be slightly higher than it would have otherwise been. No adjustment to the 2023 year-end balance is to be made with regard to the late-take RMD.
