There seems to be no IRS software that checks whether or not one has satisfied their entire RMD for the year. The IRS relies on taxpayers self-reporting missed RMDs.
The tax code permits an individual so satisfy the RMD of one of the individual's IRAs from another one of the individual's IRAs. The IRS receives Forms 5498 from each of the IRAs reporting the amount of the required distribution for that account and the amount of any rollovers into the IRAs, and Forms 1099-R reporting distributions from the IRAs. It would be up to an IRS auditor who questions whether the aggregate RMD has been satisfied to put all of that information together.
Because the IRS does not routinely check for missed RMDs, it's easy for one to accumulate penalties for missed RMDs (which would benefit the Treasury if the penalties were ever paid, so there is little incentive for the IRS to quickly detect missed RMDs). The SECURE 2.0 Act created reduced penalties on missed RMDs and a new statute of limitations for the IRS to assess the excess-accumulation penalty.
