Take the 2022 distribution now if you already haven’t. The complete line ix of form 5329 and mail to the IRS. Include a short statement explaining your circumstances and that the RMD has been withdrawn. Just include the amount of your RMD on line 52, zero on line 53 and on the dotted before the amount that would be calculated on line 54, write RC and the amount of your RMD in parentheses. Leave line 55 blank. Do not send any penalty amount.