# 72(t) Calculator

> Calculate Substantially Equal Periodic Payments (SEPP) to avoid early withdrawal penalties from IRAs.

Page: https://askcalculators.com/calculator/72t-calculator/
Definition: https://askcalculators.com/calculator/72t-calculator/definition.json
JSON Schema: https://askcalculators.com/calculator/72t-calculator/schema.json
Version: 7.0.0
Maintained by: AskCalculators (software project; not a credentialed reviewer)
Qualified review: pending. Automated checks do not establish professional approval.
Page status: Live
Review status: Pending

## Use
Open the calculator page and enter values. Query-string parameters can restore and bookmark a calculation.
Example: https://askcalculators.com/calculator/72t-calculator/?balance=500000&age=50&rate=5

## Inputs
- balance: Account Balance; type=number; optional; default=500000
- age: Age; type=number; optional; default=50
- rate: Reasonable Interest Rate; type=number; optional; default=5

## Outputs
- result: Result; format=text; primary

## Formula
RMD method = account balance ÷ Single Life Expectancy factor; fixed-amortization method = balance × r ÷ [1 − (1+r)^(−life expectancy)].

Displays first-year estimates for two methods. A qualified tax professional should review any SEPP plan before distributions begin.

## Rules
- Empty optional inputs are undefined, not zero.
- Hidden conditional inputs are ignored.
- Do not invent missing required inputs.

Notice: SEPP errors can trigger tax consequences. Obtain professional review before acting.