Your Required Minimum Distribution (RMD) amount is calculated by dividing your tax-deferred retirement account balance as of December 31 of last year by your life expectancy factor. Click on the following link for an easy to use worksheet to calculate your RMD: RMD Worksheet.
Note: If you are married and your spouse is more than ten (10) years younger than you, your RMD is calculated differently. In that case, use this worksheet: RMD Worksheet using the joint-life table.
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