Missing RMD

[MH74]

My husband has 3 accounts that he needed to take RMD's from for 2023. We missed taking the RMD from 1 account until Jan 2024. When filling out Form 5329. line 52 asks for the amount of the required minimum distribution. Should I add the RMD for all 3 accounts, put that number on line 52 and put the amount that we actually received from the other 2 accounts on line 53. the difference on line 54 would then   be the amount of the missing RMD.

Or do I put only the amount of the missing RMD on line 52, $0 amount received on line 53, and then the amount of the missing RMD would be on line 54?

The directions are not very clear for our situation

[fanfare]

The rule doesn't care how many accounts you have,

Your RMD is based on your total IRA value,

which means your RMD is the sum of all custodian amounts supplied to you.

Also, the amount actually distributed to you was obviously not zero, as per the 1099(s) sent to IRS.

Note: Inherited IRAs must be treated separately.

@MH74