An IRS is a personal retirement account, it should not be listed in the company file. Any taxes you pay on the RMD are also personal taxes and are not paid by the business or listed in its tax filing
Additions to the company with funds from the RMD would be equity investment if you are taxed as a sole proprietor or a partnership. If you are taxed as a C= or S-corp the are a loan to the company which has to be repaid.
