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IRS Tax Map 2008
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Frequently Asked Tax Questions

Individual Retirement Arrangements (IRAs) - Distributions, Early Withdrawals, 10% Additional Tax


Rev. date: 1/2010


How do I calculate the minimum amount that must be withdrawn from my IRA after age 70 1/2?

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Chapter 1 of Publication 590, Individual Retirement Arrangements (IRAs), gives a complete explanation of how to calculate this amount.
Generally,
Note that lawmakers waived the 2009 minimum distribution requirement and, as a result minimum distributions for tax year 2009 are not required.