72(t) Distribution Calculator

Calculate the impact of 72(t) early distributions on your retirement balance.

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72(t) Details

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Enter the published annual rate for either of the two months before the first payment. Leave 0 to use the 5% floor.

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Distribution Analysis

Commitment Period9.5 years; approximately age 59.5
Maximum Permitted Rate5.0%
Annual Distribution$30,156
Monthly Distribution$2,513
Projected Withdrawals Through Commitment$286,483
Projected Balance at Commitment End$439,011
Potential 10% Penalty (if modified)$28,648
How it works›

Single-life methods. IRS Notice 2022-6 section 3.01 and the IRS SEPP Q7 worked example, verified October 4, 2026. Uses the Single Life Table for RMD and amortization and the Treasury mortality table for fixed annuitization. Joint-life elections are outside this calculator. The RMD amount is recomputed annually; fixed-method annual amounts stay constant.

Rate and commitment. For the fixed methods, the cap is the greater of 5% or 120% of the federal mid-term rate for either of the two months before the first payment. Keep the published rate and date with your records. Payments must continue until the later of the first payment's fifth anniversary or age 59½. The age-based duration shown is approximate; use exact birth and first-payment dates for the legal end date.

Projection. The selected rate is also the illustrative investment return. Withdrawals are modeled at year end, with a prorated final projection period. This projection does not prescribe partial-year SEPP payment amounts. Recapture estimates exclude interest and assume the entire distribution was taxable.