When I receive RMD from IRA, how can i calculate the amount which was non deductible traditional IRA?

Calculating the Non-Deductible Portion of an RMD from a Traditional IRA with Non-Deductible Contributions

To calculate the non-deductible portion of a Required Minimum Distribution (RMD) from a traditional IRA that includes non-deductible contributions, you will need to follow these steps:

1. Determine the Total IRA Balance

- Calculate the total balance of all your traditional IRAs as of December 31 of the year preceding the year for which the RMD is calculated.

2. Calculate the Total Basis

- The basis is the sum of all non-deductible contributions made to the IRA. This does not include any amounts that have already been taxed or withdrawn.

3. Calculate the RMD Amount

- Use the IRS Uniform Lifetime Table or the Joint Life and Last Survivor Table (if your spouse is more than 10 years younger and is the sole beneficiary) to find the distribution period based on your age.

- Divide the total IRA balance by the distribution period to find the RMD amount for the year.

4. Determine the Taxable and Non-Taxable Portions

- Divide the total basis by the total IRA balance to find the non-taxable percentage.

- Multiply the RMD amount by the non-taxable percentage to find the non-taxable portion of the RMD.

- Subtract the non-taxable portion from the total RMD amount to find the taxable portion.

5. Report the RMD on Your Tax Return

- Report the total RMD amount on your tax return as income.

- Report the non-taxable portion on Form 8606 to ensure it is not taxed again.

Please note that the provided information chunks and URLs from the Internal Revenue Bulletins do not contain specific guidance on calculating the non-deductible portion of an RMD. However, the general principles outlined above are consistent with IRS guidelines for handling non-deductible IRA contributions and distributions. For the most accurate and up-to-date information, you may refer to the relevant IRS publications and forms, such as [Publication 590-B](https://www.irs.gov/publications/p590b), which provides detailed instructions on distributions from IRAs, including the tax treatment of non-deductible contributions.

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Internal Revenue Bulletin: 2023-31 2023-07-30 https://www.irs.gov/irb/2023-31_IRB

Internal Revenue Bulletin: 2023-13 2023-03-26 https://www.irs.gov/irb/2023-13_IRB

Internal Revenue Bulletin: 2024-19 Part III

Certain Required Minimum Distributions for 2024 2024-05-06 https://www.irs.gov/irb/2024-19_IRB

Internal Revenue Bulletin: 2022-11 2022-03-13 https://www.irs.gov/irb/2022-11_IRB

Internal Revenue Bulletin: 2019-48 2019-11-24 https://www.irs.gov/irb/2019-48_IRB