Is Form 5329 still required for 2022 missed inherited IRA RMD?

[dkmein]

I inherited an IRA in late December 2022 from my mother who had already been taking RMDs.  However she nor I took an RMD in 2022.  I notified the broker of the missed RMD and it  was processed in Feb 2023.  I believe I am included in the IRS waiver of no penalties for missed RMD's for 2021 and 2022.  Do I still need to include the 5329 form?  

[MinhT1]

The IRS has waived penalties for missed RMDs in 2021 and 2022 on inherited IRAs.

Please see this IRS document.

However, you are still required to file form 5329. I would suggest that you just prepare and mail the 2021 and 2022 Forms 5329 after filing your 2022 tax return, making sure to sign each of the Forms 5329.