Free calculator · Early withdrawals

72(t) calculator

Take money from an IRA before 59½ without the 10% early tax: the yearly payment under each of the three IRS methods, at the highest interest rate allowed for the month you start.

Fixed amortization, a year: $39,445.75.

Fixed amortization, a year$39,445.75

RMD method$17,493

Annuitization$41,372

Fixed until age59½

At 5.54%, Single Life Table. The highest rate for a first payment in November 2026 is 5.54%.

See the calculation

On $600,000 at age 52, the three methods allow $17,493, $39,446 or $41,372 a year. Whichever you pick, the yearly amount stays as figured until age 59½ or five years of payments, whichever is later; change it before then and the 10% tax applies to every earlier payment, with interest.

Method	A year	A month	Divided by
Required minimum distribution	$17,492.71	$1,457.73	34.3000
Fixed amortization	$39,445.75	$3,287.15	15.2108
Fixed annuitization	$41,372.26	$3,447.69	14.5025

The RMD method changes every year. It is refigured on each year’s balance and age. The two fixed methods keep the first year’s amount. You may switch once from a fixed method to the RMD method without breaking the series.

Calculations, not tax, legal or investment advice.

Method and sources

Required minimum distribution: the balance divided by the life expectancy for your age in the table you chose. It is refigured every year on that year’s balance and age.
Fixed amortization: the level yearly payment that uses up the balance over that life expectancy at the interest rate.
Fixed annuitization: the balance divided by the value of $1 a year for life at your age, from the IRS mortality table and the interest rate, with payments at each year end.

Payments must run until the later of five years after the first one or age 59½. Change the amount before then, other than the one switch to the RMD method, or add money to or take extra from the account, and the 10% additional tax is charged on every payment taken before 59½, plus interest. The payments are still ordinary income. Not modeled: the Joint and Last Survivor table, monthly or quarterly payment timing, and the federal tax on the payments; the 401(k) and IRA withdrawal calculator shows the tax a withdrawal adds.

Tables and sources

Notice 2022-6, Determination of Substantially Equal Periodic Payments
§2.01 (three methods), §3.01 (computations), §3.02 (tables, interest rate, account balance), §3.03 (one-time switch to the RMD method) · 2022 · www.irs.gov
26 U.S.C. §72(t)
§72(t)(2)(A)(iv) exception; §72(t)(4) recapture if the series is modified before the later of five years or age 59½ · 2026 · www.law.cornell.edu
26 CFR §1.401(a)(9)-9 Life expectancy and distribution period tables
§1.401(a)(9)-9(b), Table 1 to paragraph (b), Single Life Table; Notice 2022-6 §3.02(b)(1); §1.401(a)(9)-9(e), Table 4 to paragraph (e): probability of death by age; Notice 2022-6 §3.01(c) uses it for the fixed annuitization method · 2026 · www.ecfr.gov
Notice 2022-6; Rev. Ruls. 2026-12, 2026-13, 2026-17, 2026-19 (Applicable Federal Rates)
Notice 2022-6 §3.02(c): any rate not more than the greater of 5% or 120% of the federal mid-term rate for either of the two months before the month distributions begin; mid-term 120% AFR, annual compounding, from each month's revenue ruling, Table 1 · 2026 · www.irs.gov
Rev. Rul. 2026-19 (October 2026)
Table 1, Mid-term, 120% AFR, annual · 2026 · www.irs.gov
Rev. Rul. 2026-17 (September 2026)
Table 1, Mid-term, 120% AFR, annual · 2026 · www.irs.gov
Rev. Rul. 2026-13 (August 2026)
Table 1, Mid-term, 120% AFR, annual · 2026 · www.irs.gov
Rev. Rul. 2026-12 (July 2026)
Table 1, Mid-term, 120% AFR, annual · 2026 · www.irs.gov

Roth conversion calculatorConverting before 59½ has no 10% tax; taking the converted money out within five years can. See how much fits under your line this year.

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