You are allowed to defer your first RMD into the following year. If you do that, what do you put in Form 5329, line 52 for "Minimum required Distribution for 2018"? For example, if the RMD is, say, $10,000, but you only took $1000 in 2018 and the remainder at the start of 2019. So, for line 52, do you enter zero, $1000 or $10,000? If you enter $10,000 will that set up a penalty? The other two answers are only partially correct.
