72(t) SEPP Calculator
Substantially Equal Periodic Payments let you withdraw from retirement accounts before 59½ without the 10% penalty. Compare all three IRS-approved methods.
RMD Method
$14,0062.8% of balance / yr
Fixed Amortization
$28,1785.6% of balance / yr
Fixed Annuitization
$28,4005.7% of balance / yr
RMD Method
$14,006/yr = $1,167/mo
Lowest payment. Recalculated annually — may fluctuate with account balance.
Fixed Amortization
$28,178/yr = $2,348/mo
Fixed payment for life of SEPP — locks in rate at start. Most common choice.
Fixed Annuitization (Highest Payment)
$28,400/yr = $2,367/mo
Fixed payment. Requires mortality math. Least common.
72(t) SEPP payments must continue for 5 years or until age 59½, whichever is longer. Any modification triggers retroactive 10% penalty + interest on all prior distributions. The 120% mid-term AFR is published monthly by the IRS.