If 2019 was the year you reached age 70 ½, you have until April 1, 2020 to make the required minimum distribution (RMD), and the distribution is included on your 2020 tax return.
If you reached age 70 ½ before 2019, the deadline for your 2019 RMD was December 31, 2019. If you missed that deadline, you owe a 50% excise tax on the RMD amount not withdrawn by that date. That 50% penalty is reported on Form 5329 in the year you actually receive the RMD you missed.
But, if you believe you missed the deadline due to reasonable cause, you can request a waiver in a letter of explanation which you attach with your return along with Form 5329.
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