New client comes to me and realizes that she had not taken any distributions from her PERS account. She didn't need the money and was letting it sit. She just turned 75 in August this year in 2017. Does she have to take out the required minimum distributions for each year since she turned 70 1/2?

This is how I see it. She would need to take a distributions for:

2013 year she turned 70 1/2
and then this years 2017.

Will this be addressed on the 5329 form on the 2017 tax return to request the waiver and hey look we have satisfied all the past year RMD's? Is that how it is handled?

Thanks for any help.