Did not take all of the RMD 2016 until early Jan 2017 due to oversight with a new custodian. Requested a waiver of fine on form 5329

[jlojko1]

How do I report the missing RMD amount that I took in Jan 2017?

[dmertz · Accepted solution]

It will be reported as income on your 2017 tax return, the tax return for the year in which the distribution actually occurred.  This income will be included on a Form 1099-R that you receive near the end of January 2018 along with the RMD that you take for 2017.