I want to make sure I understand. You know that you at the age of 72 are not required to take a RMD (Required Minimum Distribution) from an IRA until the year you turn 73 (see this IRS page about RMDs), right?
So in your case, you did not take a distribution from your IRA in 2024, so you have nothing to report on your tax return.
For tax year 2025, when you take 73, you will have to take a distribution. You will contact the administrator for your IRA and ask for the distribution (they may well have a form online for this). Then, in early 2026, that administrator will send you a form 1099-R (which answers your question).
Is this what you meant or did you mean something else?
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