If I rolled over my RMD , how do I report that I did not receive the funds for 2023?

[RachelW33]

You cannot rollover a Required Minimum Distribution (RMD).  See IRS Rollovers of Retirement Plan and IRA Distributions for more information.

[VolvoGirl]

The RMD is always taxable.  You just deposit it to your bank account.  Then you can use the money for anything you want like even to make a new contribution to a IRA account if you qualify to make a contribution.  But you can't do a direct Rollover over of the RMD.  You have to pay the tax on it first.