The IRS Rule 72(t) SEPP Calculator calculates penalty-free early retirement withdrawal schedules from traditional IRAs and qualified accounts before age 59½ under Substantially Equal Periodic Payment rules.

### IRS Rule 72(t) Mathematical Withdrawal Methods The calculator models distributions under IRS-approved calculation methodologies: - IRS Single Life Expectancy ($n$): Modeled from IRS Single Life Expectancy tables: $$n = \max(10, 84 - \text{Current Age})$$ - Required Minimum Distribution (RMD) Method: Divides account balance by life expectancy: $$\text{Annual Withdrawal}_{\text{RMD}} = \frac{\text{Account Balance}}{n}$$ - Fixed Amortization Method: Yields level annual distributions using an IRS-permitted mid-term interest rate ($r = \text{Rate} / 100$): $$\text{Annuity Factor} = \frac{1 - (1 + r)^{-n}}{r}$$ $$\text{Annual Withdrawal}_{\text{Amort}} = \frac{\text{Account Balance}}{\text{Annuity Factor}}$$ - Mandatory Duration Commitment: SEPP plans must continue without modification for 5 years or until reaching age 59½, whichever is longer: $$\text{Commitment Duration (Years)} = \max(5, 60 - \text{Current Age})$$

### Worked Numeric Example Consider a 48-year-old early retiree funding retirement from a traditional IRA: - Account Balance: $500,000 - Current Age: 48 ($n = 84 - 48 = 36\text{ years}$) - IRS Mid-Term Interest Rate: 4.8% ($r = 0.048$) - Calculated Payouts: - Annuity Factor: $(1 - (1.048)^{-36}) / 0.048 \approx 16.908$ - Fixed Amortization Payout: $500,000 / 16.908 = \$29,572\text{/year}$ ($\$2,464\text{/month}$) - RMD Method Payout: $500,000 / 36 = \$13,889\text{/year}$ - Mandatory Commitment: $\max(5, 60 - 48) = 12\text{ years}$ (until age 59½)

### Secure In-Browser Calculation Financial balances, retirement ages, and withdrawal planning evaluate purely on your device inside client-side JavaScript with zero cloud transmission.