I am lost on how to handle this.

76 year old Client asked for RMD of $709 late in December. Brokerage firm error did not distribute until January 26th after representative came back from vacation

Brokerage firm is not going to issue a 1099 for the year 2022

Delima: Since the $709 will be on the 2023 1099, do I do anything on the 2022 tax return for this amount? Will a letter be sufficient to abate the penalty for not receiving the RMD in 2022?