How to Calculate Required Minimum Distribution (RMD)

Required minimum distributions (RMDs) are withdrawals you have to make from most retirement plans (excluding Roth IRAs) when you reach the age of 72 (or 70.5 if you were born before July 1, 1949).

所需的最低退休提款 (RMD) 是您在年满 72 岁时必须从大多数退休计划（不包括 Roth IRA）中提取的款项（如果您在 1949 年 7 月 1 日之前出生，则为 70.5 岁）。

The amount you must withdraw depends on the balance in your account and your life expectancy as defined by the IRS. 

您必须提取的金额取决于您帐户中的余额和 IRS 定义的预期寿命。

RMD Tables

IRS Uniform Lifetime Table
Age	Life Expectancy Factor
70	27.4
71	26.5
72	25.6
73	24.7
74	23.8
75	22.9
76	22.0
77	21.2
78	20.3
79	19.5
80	18.7
81	17.9
82	17.1
83	16.3
84	15.5
85	14.8
86	14.1
87	13.4
88	12.7
89	12.0
90	11.4
91	10.8
92	10.2
93	9.6
94	9.1
95	8.6
96	8.1
97	7.6
98	7.1
99	6.7
100	6.3
101	5.9
102	5.5
103	5.2
104	4.9
105	4.5
106	4.2
107	3.9
108	3.7
109	3.4
110	3.1
111	2.9
112	2.6
113	2.4
114	2.1
115 and over	1.9

比如：假如您的退休账户总数为$100万，那么在72岁这一年您就必须从这些账户中至少领取$100万 x 3.65% = $36500。

* 当然这是必须满足的最少数额，您完全可以领取更多，甚至全部。

* 所有领取的数额都按当年的收入纳税。