I am going crazy with being the care giver for my wife full time for over a year, I think I failed to make the MRD for my 2013 taxes. Is it to late, to keep from getting the penalty?

If you turned 70-1/2 in calendar year 2013 you have unti April 1, 2014 to take the first RMD. But for all subsequent years you must take it by Dec 31 of the appropriate year. Here's a worksheet from the IRS that explains it:
http://www.irs.gov/pub/irs-tege/uniform_rmd_wksht.pdf

Your IRA custodian should be on top of this - did they not notify you of a required distribution?

If you turned 70-1/2 in calendar year 2013 you have unti April 1, 2014 to take the first RMD. But for all subsequent years you must take it by Dec 31 of the appropriate year. Here's a worksheet from the IRS that explains it:
http://www.irs.gov/pub/irs-tege/uniform_rmd_wksht.pdf

Your IRA custodian should be on top of this - did they not notify yuo of a required distribution?

What happened, I opened a partial new account like 8 or 9 months ago and they did not notify me of my RMD, it is my fault for not keeping closer eye on the ball. I am way past the 70.5 and should know better. With all that is on my
Plate everyday, I am lucky I know my own name.

That is what happens when you are your own tax preparer too. Had a bad experience with a paid preparer and started doing it myself.

This penalty can be waived. Follow the instructions to Form 5329 and attach a statement as to what happened. Attach the form and statement to your return. You have to pay it, but if approved the IRS will refund it. In my experience you have to write them because they seen to overlook the request when the form is originally filed.

It helps if the you have received the RMD for the year in question before you request the waiver. It shows the IRS that you have taken steps to correct the situation.

I don't know what has been going on. I tried to respond to the above post and thank him for the info. All of a sudden I received a message saying I was banned and would never be allowed back on with no reason stated. Something about "Bit Field" etc.

Then I tried to get back on about 1-2 hours later and it seems all is well. Not a clue

The site was down for administrative testing. We all got that message in some form or another.

Thanks Tal, I pushed the enter bujtton and bamb it slammed me like I had just broken out of jail. "Like you are Banned" "Reason Unknown" "Duration of Ban, Forever". Sure had me scratching my head as to be thinking what the H*ll did I do wrong.

Good to know!