Customer missed RMD

[RWG1950]

Customer was having $500 mo auto distributed from her IRA to her church to cover her RMD. This began in 2023.
Through a SNAFU of her IRA custodian, the monthly distribution for Oct thru Dec of 2025 was disabled. She just learned of this.
Because of this, she was $1,452 short of her 2025 RMD. She will withdraw the $1,452 this month. She hasn't yet filed her 2025 return.
What tax year should the $1,452 be claimed on & what form should be used to request the penalty waiver ?
Thanks for comments.

[Anarchrist]

2026. If the taxpayer can get the custodian to issue a corrected 1099-R, it would then be included in 25. I find it unlikely the custodian will change the 1099, but even if they did, it still wouldn't count as a QCD.

Form 5329 Part IX to request penalty waiver.

[FEDUKE404]

How would the custodian "correct" a tax document to show a 2025 distribution that did not in reality occur until 2026?
Taxpayer will need to file a Form 5329 for 2025, and likely a follow-up same for 2026. The amount of the penalty can change related to corrections taken by the taxpayer.
Just curious: Most IRA custodians are very diligent about informing account holders of potential RMD deficiencies, especially near the end of the calendar year. Who was the custodian that (apparently) did not deal with that issue in 2025??