RMD Made Prior to April 1, 2023, But Labeled As 2022

[ThomasAL]

I turned 72 in 2022 and apparently waited too long to request an RMD for 2022 from a certain investment firm ("Firm"). Firm eventually did the RMD on 1-5-2023, but characterized it as a 2023 RMD. The 1099-R, Form 5498, with (Payor Address, and TIN #) aren't issued until next year, but I do know the RMD amount and the amount of federal/state income tax withheld. TT complains if I try to report this as a 2022 RMD by shoe-horning in a "virtual 1099-R" without the TIN # or address.
Should I:
a. Request a filing extension on April 14th to buy time to try to get things straightened out, or
b. Don't report subject RMD in the federal and state tax filings and request a waiver for RMD noncompliance, or c. Do something else I haven't thought of yet?

[VolvoGirl · Accepted solution]

If this was your first RMD you had until April 1, 2023 to take it.  No problem.  You don't enter it on 2022.  Just report it on next year's return with your 2023 RMD.  No error or penalty or anything.  

[Mike9241]

there should be nothing to report for 2022 and you don't need to do anything.  normally the first RMD must be in the year you turn 72. however a special rule allows deferral of the first RMD until 4/1 of the following year (4/1/2023 in your case but it's still regarded as you 2022 RMD ) the downside to this is that second RMD must be taken by 12/31/2023 (the 2023 RMD) after 2023 an RMD must be taken by 12/31 of each year.  there is no way to fix what happened. you did not take the first RMD until 2023 so that's the year it's taxed.