How do I report 2022 RMD taken in 2023 under the first-year deadline of April 1, 2023, without a 1099-R?

[johngpotts]

2022 is my first year subject to RMD. The RMD therefore has a deadline of April 1, 2023. I took some of my RMD in 2022 and have a 1099-R for that. I took the remainder in 2023 (under the extended deadline), and do not have a 1099-R for that distribution. How do I report the 2023 distribution in my 2022 return without a 1099-R?

[dmertz · Accepted solution]

Nothing about the portion of the 2022 RMD taken in 2023 goes on your 2022 tax return.  It's taxable on your 2023 tax return along with your 2023 RMD.

When TurboTax asks, tell TurboTax that you were not required to take an RMD in 2022.  Doing so will prevent TurboTax from inappropriately preparing Form 5329 Part IX.

[VolvoGirl]

And don't forget to take your 2023 RMD by Dec 31.   So you will have  2 RMD to report on your 2023 next year.  They will probably be on the same 1099R for 2023.