There is no penalty. To ensure that TurboTax treats this correctly and assuming that you received no retirement distributions in 2024, if 2024 TurboTax asks how much RMD you were required to take in 2024, answer that you were not required to take an RMD for 2024. (TurboTax should really be asking if you were required to take an RMD in 2024, not for 2024. This will prevent TurboTax from inappropriately preparing Form 5329 Part IX.
When you prepare your 2025 tax return next year, add to your required RMD the amount taken in 2025 to satisfy your 2024 RMD.
