I took a late RMD for tax year 2017 in Feb. 2018. Do I report the RMD amount on form 1040 AND form 5329, or only on Form 5329?

[dmertz · Accepted solution]

This is 2018 income that is reportable on your 2018 tax return.  Your 2017 tax return should only include Form 5329 Part IX with a request for waiver of the excess accumulation penalty.

[CG31]

Thank you dmertz!