Determine your account balance as of December 31 of the prior year
Find the IRS life expectancy factor from the appropriate RMD table
Divide the prior-year account balance by the life expectancy factor
Repeat the calculation for each RMD-eligible account
Use the correct table based on your beneficiary and account type
For inherited accounts, use the applicable inherited IRA RMD rules
For multiple traditional IRAs, calculate each RMD separately, then total them if needed
Withdraw at least the total RMD amount by the deadline each year