Inherited IRA

multiple inherited IRAs from multiple original owners? 

or multiple inherited IRAs all from one original owner?

You have to make a statement pile for each original owner.

Each owner's IRAs must be totaled and RMD-ed separately.

you can use any IRA(s)  in the pile to satisfy the RMD for that pile.

They are multiple inherited IRAs all from one original owner.  Inherited in 2018. 

then you will have only one pile.

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@kcampbell13 wrote:

I have multiple inherited IRAs in different banks.  I received my RMD from inherited IRA  bank A and bank  A withheld taxes.  Not realizing I already received an RMD,  I withdrew a second RMD from Bank B, from 2 separate inherited IRAs, no tax withheld.   Bank B 1099 states  the RMD amount taken.   Since I received more than the RMD for 2019, do I need to claim the full amount of Bank B inherited IRAs ? 

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Each bank should calculate the RMD amount bases on the value of the IRA that they hold.  You are required to take the total RMD amount of each IRA account, however, if inherited form the same owner, the total can be taken from either (or both) accounts.   Some banks will not give a choice and automatically send you the RMD amount each year according to any standing instructions.

Any distribution taken whether in excess of the RMD or not must be reported and is taxable.   Nothing prevents you form taking more than the RMD.

If the total distribution (rmd 1+ rmd 2) is greater than the RMD for my age,  Do I

claim the RMD amounts as income,

claim the RMD from Bank A and total account for bank B

claim the Total amount in both account amounts for each bank?

Enter both 1099-R's.  They are both taxable income to you.   You can always take out MORE than the RMD up to the total amount in the IRA.