The penalty for filing to take a beneficiary RMD only applies to those beneficiaries who are subject to the 10-year rule. If you are subject to the 10-year rule and chose not to take an RMD from the inherited IRA in 2024, you can simply indicate that the required distribution from the inherited IRA was $0. This will prevent TurboTax from unnecessarily preparing Form 5329 Part IX since the penalty waiver is automatic.
