TTRachelW is correct. For tax purposes you only have one Traditional IRA which is the aggregate total of all existing IRA accounts. The non-deducible "basis" applies to the overall aggregate IRA total. It also does not matter which IRA account or accounts the RMD is taken from since the total years RMD amount is based on that aggregate total value as of the end of the previous year.
[Each IRA account custodian will only calculate the RMD for the account that they control and know about, but the total of all individual IRA account RMD's should be equal to the total years RMD that you can withdrew from any account or accounts.]
**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.**
