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Publication 590
Individual Retirement Arrangements (IRAs)

For use in preparing 2002 Returns
Appendix A. (Continued) Worksheet For Determining Required Minimum Distributions (Keep for Your Records)
1. Age 70½ 71½ 72½ 73½ 74½
2. Year age was reached
3. Value of IRA at the close of business on   December 31 of the year immediately prior to the   year on line 2 1
4. Distribution period from Table III or life expectancy   from Life Expectancy Table I or Table II 2
5. Required distribution (divide line 3 by line 4) 3
1If you have more than one IRA, you must figure the required distribution separately for each IRA.
2Use the appropriate life expectancy or distribution period for each year and for each IRA.
3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.
1. Age 75½ 76½ 77½ 78½ 79½
2. Year age was reached
3. Value of IRA at the close of business on   December 31 of the year immediately prior to the   year on line 2 1
4. Distribution period from Table III or life expectancy   from Life Expectancy Table I or Table II 2
5. Required distribution (divide line 3 by line 4) 3
1If you have more than one IRA, you must figure the required distribution separately for each IRA.
2Use the appropriate life expectancy or distribution period for each year and for each IRA.
3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.
1. Age 80½ 81½ 82½ 83½ 84½
2. Year age was reached
3. Value of IRA at the close of business on   December 31 of the year immediately prior to the   year on line 2 1
4. Distribution period from Table III or life expectancy   from Life Expectancy Table I or Table II 2
5. Required distribution (divide line 3 by line 4) 3
1If you have more than one IRA, you must figure the required distribution separately for each IRA.
2Use the appropriate life expectancy or distribution period for each year and for each IRA.
3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. You can, however, withdraw the total from one IRA or from more than one IRA.