The proper way to file Form 5329 is attached to Form 1040-X.
Form 5329 can be mailed by itself only when you are otherwise not required to file a tax return.
After you e-File,
get Form 1040-X from IRS website and mail it in with your 5329 which you can also get in editable PDF.
Note: When you are not changing any dollar amounts on your amending 1040-X, you can leave all the lines 1-23 EMPTY.
Part II explanation: will explain to the IRS why you missed the RMD,
what action you took - dates and amounts - that they should waive your penalty. This is required if you request a waiver.
Note: when you request a waiver, the penalty is waived, therefore no dollar amounts are changing.
On 2024 and later Form 5329 write " (RC $<amount>) " in the space next to Line 54a and put -0- in Line 54a.
Also enter <amount> on Line 52a.
Do not include your old 1040 nor your revised 1040 because they are identical.
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