The required minimum distribution for any year is the account balance as of the end of the immediately preceding calendar year divided by a distribution period from the IRS’s “Uniform Lifetime Table.” Use a different table if the sole beneficiary is the owner’s spouse who is ten or more years younger than the owner. The following can help determine the payout periods and the amount of your required distribution:
IRS Pub. 590-B - Distributions from Individual Retirement Arrangements (IRAs) (Worksheet & Tables can be found beginning on Pages 46 - 65)