1099-R questions... (unfortunately not filed)

I just learned that the 1099-Rs for a 2024 RMD and plan closing rollover to an IRA were not filed.  I created the forms but the 1096 needs to be signed.  What are my options?  Can I sign the form as a "paid preparer"?   Could I apply for a PTIN and file the return?

Was the plan required to file electronically?  The threshold for mandatory electronic filing dropped to 10 forms for 2024 (count includes W-2s, any 1099s among others) so it was very easy to cross the new threshold.

Were there other distributions made to other participants due to the plan closing?  If yes, who was listed as the payee? Who transmitted the forms to the IRS?

Was any tax withholding taken from the taxable distributions (e.g., RMD)?  If yes, was a 945 filed?

Basically, the filing for the delinquent forms should be done by whoever filed the other forms.  This is particularly crucial for the 945 (which can be signed by a paid preparer but the paid preparer must have a copy of the form signed by the plan administrator).

FYI, the penalties for late filings of information returns can be found here: https://www.irs.gov/payments/information-return-penalties

Hopefully, you have a very simple situation where these were the only forms that needed to be filed for the plan.

Whatever needs to be done, you must inform the plan sponsor/client/plan administrator of the issue even if you offer to cover the penalties.

Single member plan, no other employees.  Just the two 1099-Rs.  If the 1099 is filed electronically the deadline is March 31.  Any reason I couldn't efile the 1096 and 1099-Rs?

That will take care of submitting the 1099s.

You haven't mentioned the 945, so I take it that either there was no FWT or it was filed by February 10th.