If the IRA annuity has been annuitized (not deferred) and the Payer does not provide a year-end value for the IRA annuity, the distribution from the IRA annuity is considered to be entirely RMD from the IRA annuity and the entire RMD for the annuity. Periodic distributions from an IRA annuity generally cannot be treated as satisfying the RMD of another of the individual's IRAs.
However, if the IRA annuity provided a year-end value for the previous year from which an RMD for the IRA annuity can be calculated for the current year, any amount distributed from the IRA annuity in excess of that calculated amount can be treated as satisfying some or all of the the RMD for another of the individual's IRAs.
