Three retirement accounts, three RMD calculations: when withdrawals can be combined
By IRACircle · Updated 2026-10-28 · 4 min read
Calculate before deciding where the money comes from
Combining statements is useful for household planning, but it does not automatically combine legal distribution obligations. An owner generally calculates the required minimum distribution for each IRA separately. Certain IRA amounts can then be satisfied from one or more of those IRAs. A workplace-plan obligation is not automatically satisfied by a withdrawal from a personal IRA.
A hypothetical age-73 example
Assume an owner subject to the Uniform Lifetime Table has two Traditional IRAs with prior December 31 values of $100,000 and $200,000, plus a former-employer 401(k) valued at $150,000. At age 73, dividing each value by 26.5 gives approximately $3,773.58, $7,547.17 and $5,660.38 respectively. The combined IRA amount is approximately $11,320.75. These figures assume no special beneficiary, annuity, valuation, plan, or first-year issues and use unrounded intermediate amounts.
Apply the account-type rule to the payment
In this simplified example the owner could generally take the two-IRA total from either IRA or split it between them. That does not permit taking the 401(k) amount from an IRA as well. A withdrawal of $16,981.13 from an IRA would not, just because the household total looks right, establish that the former employer plan’s obligation was met. Follow that plan’s distribution process separately.
Do not generalize this to every account
Inherited accounts have separate aggregation restrictions and depend on whose account was inherited and the beneficiary rules. Some 403(b) arrangements have their own aggregation treatment. Owner Roth IRAs have no lifetime RMDs, while inherited Roth accounts can have beneficiary requirements. An account’s place in the same app or at the same provider does not decide the aggregation question.
Build a ledger that distinguishes obligation from payment
For each account record the account type, owner or decedent, prior year-end value, table or distribution rule, required amount, actual payments, and remaining shortfall. Then identify the groups within which aggregation is permitted. Keep transaction confirmations showing dates and gross distributions. Reconcile tax withholding separately: an amount withheld for income tax can still be part of a gross distribution even though it did not reach the bank.
Resolve disagreements before the deadline
If two custodians quote different amounts, compare the valuation date, table, beneficiary information and assumptions. Ask whether each quote describes only that institution’s accounts. A qualified preparer can help reconcile the legal obligations. Taking more than the required amount in one year generally does not create a credit to use for next year’s RMD. The point of this worksheet is to prevent a correct household sum from hiding an unpaid account-specific obligation.
RMD ledger: distinguish the obligation from the account paying it
A hypothetical age-73 owner uses the Uniform Lifetime Table and has two Traditional IRAs and one former-employer 401(k). Example gross payments illustrate permitted IRA aggregation; they are not your required amounts.
Download this worksheet as CSV. Open a copy in your spreadsheet app and complete the blank rows locally. The download contains examples and empty fields; it does not calculate your eligibility or submit your entries to this site.
| Account label | Account type | Prior December 31 value | Illustrated divisor | Illustrated annual RMD | Payment group | Illustrated gross payment | Your actual amount and confirmation |
|---|---|---|---|---|---|---|---|
| Hypothetical IRA A | Owner Traditional IRA | $100,000 | 26.5 | $3,773.58 | Owner IRA group | $11,320.75 | |
| Hypothetical IRA B | Owner Traditional IRA | $200,000 | 26.5 | $7,547.17 | Owner IRA group | $0; the IRA group payment is made from IRA A | |
| Hypothetical plan C | Former-employer 401(k) | $150,000 | 26.5 | $5,660.38 | Separate 401(k) obligation | $5,660.38 from plan C | |
| Your account 1 | |||||||
| Your account 2 | |||||||
| Your account 3 |
- Using unrounded intermediate amounts, the two IRA requirements total approximately $11,320.75; the 401(k) requirement is approximately $5,660.38. Displayed amounts are rounded to cents for this illustration; reconcile the final amounts and rounding with the applicable instructions.
- The owner generally calculates each IRA amount first, then can satisfy the combined owner-IRA requirement from one or more of those IRAs. Taking the 401(k) amount from an IRA does not satisfy that plan’s obligation.
- This example assumes the Uniform Lifetime Table applies. A sole spouse beneficiary more than ten years younger, inherited accounts, 403(b) arrangements, first-year timing and other special facts require separate treatment.
- Track gross distributions separately from withholding and net deposits. Record which year each payment satisfies. Excess distributions generally do not create a next-year RMD credit.
Sources and scope
Content revised October 28, 2026. Prepared with AI assistance; no independent professional review is claimed. Examples are hypothetical. General U.S. federal education; verify the source edition and seek qualified advice for your circumstances. Editorial policy and corrections.