Except for the year when payouts begin, DanaB27's answer is incorrect with respect to IRA annuities in the payout phase. For the years after the IRA annuity begins the payout phase, the distributions from the IRA annuity are considered to be all RMD of the annuity and the entire RMD required of the annuity. For the years after the year the payout phase begins, the distributions from the IRA annuity are not permitted to be used to cover the RMD for any other of your traditional IRAs.
