Cindy, contrary to my wife's opinion :-) I am a (somewhat!) patient soul (she would say I will burn in hell for telling such lies!).

Technically, as long as you have all the Traditional funds in each account in the same tax code (have you phoned in and confirmed they are?), then you calculate a RMD  for the Traditional Account separately for the 403-b funds in the RA and for the Traditional Funds in the IRA. (No has ever mentioned to me a tax code number for IRAs so I don't think there is one, the monies in an IRA appear to be IRA money but I could be wrong on this and it is one thing you should check).

If you do have some other Traditional funds in either "account - RA or IRA" in a third tax code, then you would have to do the same for that money in the relevant account.

Now the joker and I swear I was told this twice by the same WMA within the past week. People frequently do make a mistake and don't take RMDs correctly and he said it is common to have people eventually correct the situation without the IRA ever having said anything about their error in the first place or ever having imposed the legal penalty! I hate to put this in print as someone might interpret it as an excuse not to do their RMD withdrawal right in the first place. But the fact that the IRS has not inflicted the legal penalty in the past (as far as this WMA knew) does NOT mean they would not do it in the future to some poor unsuspecting soul!

Ray