Generally, the required minimum distribution (RMD) must be figured separately for each account. You can calculate the RMD for each account by dividing the prior December 31 balance of that IRA or retirement plan account by a life expectancy factor that the IRS publishes in tables in Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs). Use the:

• Uniform Lifetime Table (Table III) if you're an unmarried owner, an owner whose spouse isn't the sole beneficiary, or an owner whose spouse isn't more than 10 years younger;
• Joint Life and Last Survivor Table (Table II) if you're a married owner whose spouse is both more than 10 years younger and the sole beneficiary of the account; and
• Single Life Expectancy Table (Table I) if you're a beneficiary of an account.

You can use "Worksheet 1-1. Figuring the Taxable Part of Your IRA Distribution" in Publication 590-B.

Note: If you have more than one IRA, you can total the required distributions for all the IRA accounts and then satisfy the requirement by taking distributions from any one (or more) of the IRA accounts.

For more information, refer to Retirement plan and IRA required minimum distributions FAQs, Publication 590-B for RMDs from IRAs and Publication 575, Pension and Annuity Income for RMDs from employer-sponsored retirement plans, such as 401(k) plans.