1 Answer

Things You'll Need
IRS Publication 590
Calculator

Instructions
1
Contact the financial institution that holds your retirement account to find the value of your account as of the last day of the prior year. For example, if you were calculating your required minimum distribution for 2012, you would need to know the value of your account as of Dec. 31, 2011.

2
Use the appropriate IRS distribution table to find the distribution period for your account (see Resources section). Most people use Table III, the Uniform Lifetime table. However, if your spouse is more than 10 years younger than you, use Table II, the Joint Life and Last Survivor Expectancy table. If you inherited the retirement account, use Table I, the Single Life Expectancy.

3
Divide the value of your retirement account by the expected distribution period to calculate your required minimum distribution. For example, if your retirement account was worth $340,000 and your distribution period was 24.7 years, you would divide $340,000 by 24.7 to find that your required minimum distribution would be $13,765.18. http://www.ehow.com/how_6494657_calculate-minimum-required-distribution.html