I took 2024 RMD in 3/28/2025 and also took 2025 RMD on the same date. I didn't report RMD of 2024 because I didn't have 1099-R then. Now I have 1099-R for 2025 for the total amount of RMD for both years (2024 and 2025). The Distribution Code is 7 which is Normal. How can I let IRS know that part of the amount on the 1099-R of 2025 belongs to 2024 RMD to avoid any penalty?