How do i calculate the penalty for not taking the required minimum distribution for 2022?

Do not calculate the penalty. Mail form 5329 completing section ix but write your RMD amount on the dotted line on line 54 in parentheses preceded by RC so it looks like

RC (your RMD amount). Put zeros in boxed 54 and 55. Include a short statement that you have now withdrawn the RMD and why you missed it. This will probably result in the IRS waiving a penalty. 

https://www.irs.gov/pub/irs-pdf/f5329.pdf

Thanks for the info. It helped me very much. I was able to complete the return.