SEPP 72(t) Calculator
Calculate penalty-free early withdrawals using all three IRS-approved SEPP methods
Substantially Equal Periodic Payments (SEPP) under IRC Section 72(t) let you withdraw from retirement accounts before age 59 1/2 without the 10% early withdrawal penalty. Compare all three IRS-approved calculation methods to find the right payment amount.
Three IRS-Approved Methods
- Required Minimum Distribution: Recalculated annually based on account balance and life expectancy. Usually the lowest payments.
- Fixed Amortization: Fixed payments based on life expectancy and a reasonable interest rate. Moderate payments.
- Fixed Annuitization: Fixed payments using an annuity factor from IRS mortality tables. Usually the highest payments.