Did you know there is an order for how withdrawals are taken from Roth IRA accounts? Even if you have 10 different Roth IRA accounts, for tax purposes, they are considered one account. The IRS says that distributions MUST be withdrawn in a specific order, and that order applies regardless of which Roth IRA is used to take that distribution. These distributions should be made in the following order:

  1. From non-taxable annual contribution to a Roth IRA (other than conversion amounts)
  2. From conversion contributions, on a first-in, first out (FIFO) basis
  3. From earnings.

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http://www.fool.com/money/allaboutiras/allaboutiras07.htm