dmertz
Level 15

Retirement tax questions

The income is reportable on the tax return for the year in which the distribution occurs (for which you will receive a Form 1099-R), not on the tax return for the year that the distribution made late was required.  The only thing that you do with regard to each year for which an RMD was missed is to file Form 5329 requesting waiver of the excess accumulation penalty for that year.