This is not available in the online version, only the desktop version.
Please see this answer from ReneM7122:
To access form 5329, you have to use Forms Mode. Please note, this could waive the 100% accuracy guarantee. You can use TurboTax Live and ask an expert for help, however, if you would like continue on your own, here is how to access form 5329:
If you are using the CD/download version:
Enter the forms mode and click on open form. Type in 5329. Choose 5329-T for the taxpayer (first person listed on your tax return), or 5329-S (for spouse - 2nd person on tax return).
Scroll down to Part IX line 52 and enter the RMD amount that should have been taken. On line 53 enter the amount of the RMD that was actually taken (probably zero if it was missed).
Then in the box right under line 53 "Waver of Tax Smart Worksheet" enter the same amount as line 52 (the RMD amount). Then click the "Explanation" button and enter the reason for missing the RMD and your statement requesting a waver.
You will not pay any penalty now until the IRS determines if it will grant the waver, then they will inform you if you owe the penalty.
OR - if using the Online version and have no 2019 1099-R to file, you will have to prepare the 5329 manually .
Download the 5329 form from the IRS website and fill it out the same as above. Print and mail your return with the 5329 form and explanation attached as described in the 5329 instructions.
The 2019 5329 must be attached to your printed and mailed 2019 tax return and cannot be e-filed
