I have a client who automatically received their RMD at the end of Dec 2020, which she specifically informed them that she did not want it, she immediately returned it but it wasn't till Jan 2, 2021. She also already received her 1099-R with the distribution code 7 (normal distribution)... Looking for guidance on how to handle this issue. The custodian of her retirement fund told my client to reach out to their accountant.

Thanks!