52 Minimum required distribution for 2019 (see instructions) . . . . . . . . . . . . . . .
53 Amount actually distributed to you in 2019 . . . . . . . . . . . . . . . . . . . .
54 Subtract line 53 from line 52. If zero or less, enter -0- . . . . . . . . . . . . . . . .
55 Additional tax. Enter 50% (0.50) of line 54. Include this amount on Schedule 2 (Form 1040 or 1040-SR), line 6, or Form 1040-NR, line 57 .
Line 52 : What was your RMD amount?
Line 53 : How much did you get? I am assuming zero
Line 54 simple subtraction
Line 55 tax
You can request a waiver.
From 5329 instructions:
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.
1. Complete lines 52 and 53 as instructed.
2. 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.
3. 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.
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