A client issued a QCD to meet the 2023 RMD via a custodian-issued check. The $1,000 check was not cashed within 6 months, and the $1,000 was thus redeposited by the custodian back into the IRA. Thus the RMD was not met. I understand that form 5329 part 9 needs to be created and filed to reflect the missing RMD dollars, thus requesting a waiver of the $1,000 RMD miss. But does an amended 1040 need to be generated? The custodian will not report any amended 1099, so no income change is reported.

I do understand the $1,000 needs to be distributed from the IRA immediately, and does NOT count towards this years RMD.

And can a 5329 be filed by itself without a 1040X