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Distributions, Early Withdrawals, 10% Additional Tax

Question:   How do I calculate the minimum amount that must be withdrawn from my IRA after age 70 1/2?

Answer:   Chapter 1 of Publication 590, Individual Retirement Arrangements (IRAs), gives a complete explanation of how to calculate this amount.

Generally,

  • The minimum distribution is computed by dividing the IRA account balance at the close of business December 31 of the preceding year by the life expectancy.
  • The life expectancy is determined by using one of three tables found in Publication 590. 
    • Table I is used by beneficiaries when there is a sole owner. 
    • Table II is for use by owners who have spouses who are more than 10 years younger.
    • Table III is generally for use by unmarried owners and owners who have spouses who are not more than 10 years younger and owners whose spouses are not sole beneficiaries.

Additional Information:
Category: Individual Retirement Arrangements (IRAs)

Subcategory: Distributions, Early Withdrawals, 10% Additional Tax


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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224


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Page Last Reviewed or Updated: November 26, 2008