RMD: How to figure out total RMD for the year

[Anonymous]

I have three retirement accounts, one 403(b) and two IRAs.  My first RMD was 2018 due to turning 70 1/2.  I did receive the RMD for two accounts (the 403(b) and one IRA), but missed taking an RMD for the third (the other IRA).  And I didn't take the distribution by April 1, 2019.  Does the government just look at the total sum of the RMDs from the three accounts and doesn't care which account the withdrawals are made from, just as long as the total amount is withdrawn from either one or all accounts.  Even though I missed taking the RMD for one of my IRA's on the the other IRA I took the RMD plus and additional amount, which would cover the RMD for the account I missed taking.

[DavidS127 · Accepted solution]

Yes, the IRS looks at the total of all the RMDs for the IRAs, and doesn't care which IRA it is drawn from.

According to the IRS guidance on RMDs at this link:

If you have more than one IRA, you must calculate the RMD for each IRA separately each year. However, you may aggregate your RMD amounts for all of your IRAs and withdraw the total from one IRA or a portion from each of your IRAs. You do not have to take a separate RMD from each IRA.