Identify the type of retirement account
Determine whether the account is subject to RMD rules
Find your age and required starting date
Obtain the account balance as of December 31 of the prior year
Use the IRS life expectancy table that applies to you
Divide the prior year-end account balance by the applicable distribution period
Sum RMDs separately for each account if required
Withdraw at least the calculated RMD by the deadline
Recalculate each year using the new prior year-end balance and updated age
Consult the latest IRS guidance or a tax professional if your situation is unusual