Before knowing better, I aggregated balances in 401K and IRA, and then took the 2013 RMD out of one of the IRA’S. 401K Custodian said I must take separate RMD from 401k. It’s ok to aggregate IRA’s and take RMD from any one, but 401K rules are different. So I wound up with more RMD than I was truly required to take. Took excess amount and deposited it into one of the IRA accounts ( within 60 days ). My rationale was that the exact amount of total required minimum distribution will be correctly reported on tax return regardless of where it came from. What difference does it make to the IRS if it all came out of one IRA, instead of part coming out of IRA and part out of 401K? It was an honest oversight and I’m not looking to ( and did not ) avoid reporting the correct RMD or paying the respective income tax on that amount. Anyone ever get into this situation? Did IRS question you? What was the outcome?