IRA RMD penalty abatement process

[RWG1950]

My very elderly customer had submitted paperwork in October by fax, to make her 2022 IRA RMD from the custodian.
Unfortunately, the withdrawal paperwork was apparently not in good order, and the withdrawal was not processed.
The IRA custodian did not reach out by phone or mail to notify her of this situation.
The custodian acknowledged its mistake in a phone inquiry today.
How best can the taxpayer request an abatement of the IRS penalty on failure to distribute her 2022 RMD?
Thanks for comments.

[rbynaker]

See the 5329 instructions, page 8, under "Waiver of tax for reasonable cause". Your software should have a way to enter this so that it reports the "RC" amount.

[RWG1950]

My customer has not yet filed her 2022 return.
Can the form 5329 & letter of explanation requesting abatement be e-filed with her return or must it be submitted separately?

[rbynaker]

Page 1, under "When and where to file":

File Form 5329 with your 2022 Form 1040, 1040-SR, or 1040-NR by the due date, including extensions, of your tax return.

I haven't efiled any yet this year but prior years have all efiled fine.

[Kram BergGold]

I have done this many times. On Form 5329 you request a 100% abatement of the penalty. You explain what happened. Then you tell your client to contact the holder of the IRA and tell them to put him or her on an automatic withdrawal plan. When this is done as part of the explanation on Form 5329 you tell IRS this the auto withdrawal has been set up and a missed RMD will never happen again.

[FEDUKE404]

My customer has not yet filed her 2022 return.
Can the form 5329 & letter of explanation requesting abatement be e-filed with her return or must it be submitted separately?

File the Form 5329 at the same time you file the 2022 Form 1040.
Part IX, line 53 f Form 5329 is fairly self-explantory. Check the box, enter the (100%?) amount of the waiver you are requesting. There is NO need at this point to attach / explain anything further. I suppose you could type a note in the preparer comments box if you wish to do so.