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72(t) SEPP Calculator

Calculate Substantially Equal Periodic Payments (SEPP) under IRS Rule 72(t) — all three IRS-approved methods with annual payment schedules, account depletion timelines, and modification date.

For educational use only. Consult a tax professional before starting a 72(t) distribution plan.
What is 72(t)? IRS Rule 72(t) lets you take penalty-free distributions from an IRA or 401(k) before age 59½ by committing to Substantially Equal Periodic Payments (SEPP). Payments must continue for the longer of 5 years or until age 59½. Early modification triggers the 10% penalty retroactively on all prior distributions.

Account & Personal Details

Enter your IRA balance, age, and interest rate assumptions

Must be under 59½

Max = 120% of federal mid-term rate. IRS publishes monthly.

Used for account projection only

Only used for Joint Life table

Results Summary

Annual
—
Withdrawn
Remaining
Annual Payment (RMD) —
Annual (Amortization) —
Annual (Annuitization) —

Key Dates & Facts

Current Age—
Must Continue Until—
Minimum Years—
Modification Date—
Account Balance—

Penalty Exposure

Total 5-yr withdrawals—
10% penalty if broken—