The minimum IRA distribution for any year is the account's balance as of the end of the year prior divided by a distribution period from the uniform lifetime table, explains the IRS. Worksheets are available on the IRS website.
The required minimum distribution for an inherited IRA is the same as a noninherited IRA, according to the IRS. The only difference is that there are many variables that change when a minimum distribution is required. The variables are the account owner's age, the beneficiary being a spouse or nonspouse, and the beneficiary's age. Because there are many different factors, it is important to review the IRS website to make sure the requirements are met.