Each spouse has their own IRA and a separate RMD requirement that must be taken from that spouses own IRA. The total amount of the RMD is based on the 2018 year end aggregate value of ALL Traditional, SEP and SIMPLE IRA accounts owned by that spouse. The RMD amount can be taken from any one or combination of those IRA accounts owned by that spouse. For tax purposes the term "IRA" is singular, but that IRA can be broken into as many separate IRA accounts as wanted, but the IRS treats all IRA accounts as a single IRA.
No part of a RMD can be rolled over or used to fund another Traditional IRA. Any amount of distribution that *exceeds* the total yearly RMD is not part of the RMD and can be rolled over, but the total RMD amount must be satisfied first.
**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.**
