My client failed to take a RMD from their retirement account. I know the penalty is 50% but what form do I use?

[IRonMaN · Accepted solution]

Form 5329 - but don't pay the penalty, ask for the waiver.  The IRS will waive the penalty for just about any reason if you ask.

[abctax55]

And pay attention to the fact your client will now have TWO distributions in 2019.  Monitor the withholdings/estimates as necessary.