How are Required Minimum Distributions (RMDs) calculated?

The IRS has published a worksheet for Required Minimum Distribution (RMD) calculations. Simply put, the RMD is calculated by taking the IRA account balance from the previous year and dividing that by the Distribution Period factor based on the client's age in the current year. That calculation should then be completed for all other appropriate and applicable accounts. 

For more information and a full table, refer to https://www.irs.gov/pub/irs-tege/uniform_rmd_wksht.pdf