@JBGoode - For tax purposes you have one IRA that is then total of all IRA accounts. Your annual RMD is based on the 2016 year end value of all IRA accounts. You can taken the RMD from one or any IRA account. As long at you took the total RMD is does not matter which account it came form.
However if you failed to take the total RMD then if you have at least one 2017 10990R to enter then answer the RMD question that you took part of the RMD. The interview should then add a 5329 form for a waiver from the penalty and ask you to provide an explanation.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
