Hello. My husband was ill in 2023 and he missed withdrawing his RMD from two different IRA accounts. However, when I did the taxes in March 2024, I discovered that he didn't take his 2 RMDs. He called the 2 IRA custodians and they sent him his 2 RMD's in March 2024. Even though I did not have a 1099-R for either of these withdrawals, I still was able to report them on time on our 1040 for the tax year 2023.
(My husband died right after April 15th of 2024. )
The problem is that the 2 custodians just sent me a 1099 for the tax year 2024 for each of these RMD's which were already reported on the 2023 1040. We also filed form 5329 in March 2024 asking for a waiver of penalty due to his ill health. How do I explain to the IRS when doing the 2024 taxes that these 2 RMD's were already reported on the 2023 1040? I fear that the IRS will see the 2024 1099's I received in for these 2 RMDs and expect me to report them on the 2024 1040 even though I already reported them on the 2023 1040? Do I have to enclose a letter explaining this when I send in my 2024 1040 form?
I would appreciate someone's help. Thanks.
