Users find a required minimum distribution table for individual retirement accounts in 2014 on Forbes.com. The table covers owner-based IRAs, retirement accounts for spouses and divisors for nonspousal inheritors. Forbes uses IRS Publication 590 as its source material for the table.
Retirees use an RMD table to ascertain how much money must be taken out of an IRA without facing penalties from the IRS, notes Bankrate. Retirees take the age of the IRA beneficiary by December 31 of that year to find the divisor number on the chart. Then they take the value of the IRA and divide it by the distribution period, or divisor, to determine how much should be distributed in one year. The IRS uses an annual formula to calculate RMDs.