This is the Required Minimum Distribution for any Traditional IRA members that have reached the age of 72. The IRS requires Traditional IRA owners to take a set amount out of their IRA’s each year once they reach 72. This figure is calculated from their ending balance in their IRA on Dec. 31 and their age divisor from the IRS Uniform Lifetime Table. Their amount will vary each year based on their balance changing each year and their age divisor changing each year.