If no 1099-R for 2022 but you have Form 5329 (both 2022 & 2023 paid in 2023) how do you add Form to ask for waiver?

[leeloo]

You can print a copy of your return and mail it with the 5329. You can use the desktop version to e-file Form 5329.

Can the penalty for not taking the full RMD be waived?

Yes, the penalty may be waived if the account owner establishes that the shortfall in distributions was due to reasonable error and that reasonable steps are being taken to remedy the shortfall. In order to qualify for this relief, you must file Form 5329 and attach a letter of explanation. See the instructions to Form 532

https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-required-minimum-distributions#....

Edited 2:49 2/13/2023

[fanfare]

@leeloo 

you're quoting the old instructions for Form 5329.

The latest instructions are subtly different.

also somebody posted , I think , that you can do this with TurboTax CD/download. and still e-File.

but it is not confirmed. I don't know the procedure.

[JulieS]

Yes, you can add Form 5329 to your return even if you don't have a Form 1099-R, but only in TurboTax Desktop (from a disc or download). 

Here is how to add Form 5329 to your 2022 tax return in TurboTax Desktop:

1. Click on  Forms mode in the upper right corner.
2. Click Open form on the left side near the top.
3. Type in 5329. 
4. Choose 5329-T for the taxpayer (first person listed on your tax return), or 5329-S (for spouse - 2nd person on tax return). 
5. Click Open form in the lower right hand corner of the pop up box. 
6. Scroll down to Part IX line 52 and enter the RMD amount that should have been taken. 
7. On line 53 enter the amount of the RMD that was actually taken (zero if it was missed).
8. Then in the box right under line 53 "Waver of Tax Smart Worksheet" enter the same amount as line 52 (the RMD amount). 
9. Then click the "Explanation" button and enter the reason for missing the RMD and your statement requesting a waver.

When you are done, if you have no pink or red errors, you can e-file the return.