72(t) SEPP Early Retirement Distribution Calculator
Calculate substantially equal periodic payments (SEPP) under IRS 72(t) to access retirement funds early without the 10% penalty.
Calculation Inputs
Calculation Results
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Enter inputs on the left and click Calculate to view results.
Formula & Methodology
RMD Method: Annual = Account Balance / Life Expectancy Factor
72(t) allows penalty-free withdrawals before 59½ using three IRS-approved calculation methods. Must continue for 5 years or until 59½, whichever is longer.
Frequently Asked Questions
Can I modify 72(t) payments after starting?
Modifying (except by one lifetime switch to RMD method) triggers the 10% penalty retroactively on all prior distributions plus interest.