I have already taken the RMD which was distributed on Jan. 5, 2018. I understand filling out form 5329, that line 55 is zero. As the form is to ask for forgiveness on the penalty, there is still the taxes on the distribution itself which is taxed at ordinary income tax bracket. My main question is that how do I account for the distribution on my 2017 taxes? As I will not receive a 1099-R until 2019 for the 2018 taxes since the actual distribution was in 2018.
