Basically, if this is your first time NOT taking the RMD when required, you can request a Waiver from penalty from the IRS but you will still need to complete form 5329 and attach a statement with an explanation as to why you did not take the RMD, why it should be waived and what corrective action you have/will take to avoid this happening again.
You will need to print and mail your return in order to attach this statement.
"Waiver of tax. The IRS can waive part or all of this tax if you can show that any shortfall in the amount of distributions was due to reasonable error and you are taking reasonable steps to remedy the shortfall. If you believe you qualify for this relief, attach a statement of explanation and file Form 5329 as follows.
- Complete lines 52 and 53 as instructed.
- Enter “RC” and the amount you want waived in parentheses on the dotted line next to line 54. Subtract this amount from the total shortfall you figured without regard to the waiver, and enter the result on line 54.
- Complete line 55 as instructed. You must pay any tax due that is reported on line 55.
- The IRS will review the information you provide and decide whether to grant your request for a waiver." https://www.irs.gov/pub/irs-pdf/i5329.pdf
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