The NTTC published their TaxSlayer 2016 Tips v4, dated 2 Mar 2017. One item of particular interest is number 13, Waiver for Failure to Take RMD.
13. Waiver for Failure to Take RMD – TaxSlayer does not permit a request to waive the 50% additional tax for failure to take a required minimum distribution (RMD). E-file the return without Form 5329 or the 50% additional tax. You can complete a fillable Form 5329 from irs.gov and use notepad for the required statement that explains why the RMD was missed, that it has now been taken and the steps taken to ensure that future RMDs will be taken as required. The taxpayer will need to mail the paper Form 5329 with the statement to the same address as their normal Form 1040 IRS address.