72(t) SEPP Calculator

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72(t) SEPP Calculator

Calculate penalty-free early IRA/401(k) distributions under Rule 72(t) using all three IRS-approved methods.

Inputs

Account balance ($)

Age

Interest rate (%) — up to 120% of IRS midterm

Beneficiary age (for joint tables, optional)

Results

Amortization method (annual)

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Annuitization method (annual)

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RMD method (annual)

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Life expectancy (single, years)

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Amortization monthly

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Annuitization monthly

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IRS rules: Distributions must continue for 5 years OR until age 59½, whichever is later. The interest rate cannot exceed 120% of the federal midterm rate. Life expectancies here approximate the IRS Single Life Table — consult a tax pro before initiating SEPP.