I did not take the RMD's for 2011-2017. I am asking for a waiver on all penalty taxes, due to reasonable error. Do I file these forms with my 1040 for 2018 or separately?

[jamesd]

Is it ok to include just one request for a waiver on the tax penalties with all seven of the Form 5329's for the years 2011 through 2017, or do I need to include a waiver for each of the year's Form 5329?  Multiple waiver requests would all be based on the same rationale as a single waiver request for all years.  

[SweetieJean]

It is not safe to use your email address as a screen name on this public forum.

[dmertz · Accepted solution]

You must separately request a waiver of each year's penalty using the Form 5329 for each particular year.  I would send the 2011 through 2017 Forms 5329 together in the same envelope, sending them to the same address to which you would mail your 2018 tax return.

Search "5329" for the forms and instructions:  https://apps.irs.gov/app/picklist/list/priorFormPublication.html

[SweetieJean]

I'm surprised the IRS hasn't caught up with OP yet.

[dmertz]

It seems that the IRS is not yet actively pursuing these cases.  They only come to the attention of the IRS if something else brings it to their attention.  However, with no Form 5329 ever filed, the statute of limitations clock never starts running, so the IRS could pursue these cases anytime in the future.

[jamesd]

thanks