1) A RMD distribution is the same as any other distribution for tax purposes - the only difference is that you are required to take it.
2) If taken in 2017, the the 2016 year end value is irreverent since there was no 2016 distribution.
3) For the 2017 distribution you enter the prior basis from line 14 on the last filed 8606 form and the *2017* total value of all Traditional, SEP and SIMPLE IRS's that existed. The taxable amount is prorated between the 2017 distribution (the total olf both RMD's) and the 2017 year end value that goes on line 6 of a 8606 form and is calculated on line 6-15. You can print and vies the 8606 for the calculation.
**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.**
