if you defer the 2023 RMD then you must take two in 2024. the first by 4/1 and the second before the end of the year
the first would be based on the value of all IRA accounts on 12/31/2022 (the deferred 2023 RMD)
th second would be based on the value of all IRA accounts on 12/31/2023 (the 2024 RMD)
if you have multiple IRA accounts, you can take the full RMD from any of them or split the RMD among the acounts any way yo want.
Roth accounts and other types of retirement accounts do not figure into the IRA RMD calculations.
