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72(t) SEPP Calculator & Verification Workpapers
Substantially Equal Periodic Payments unlock your retirement account before age 59½ — but the rule is exacting, and one misstep can trigger retroactive taxes and penalties. SEPP Guard computes the plan deterministically, cites every authority behind it, and locks the result as a documented, verifiable workpaper ready for your tax professional's validation.
Deterministic math · No AI in the calculation · Your records stay private to you
The 72(t) rule forgives nothing.
The commitment is binding
Once the series begins, payments must generally continue for the longer of five years from the first payment or until the taxpayer reaches age 59½. Modifying the series before that window closes — changing or stopping the payments, taking an extra withdrawal, or adding to the account — retroactively applies the 10% additional tax to every distribution already taken, plus interest. There is one narrow exception: a one-time, irrevocable switch from a fixed method to the RMD method.
Authority: IRC §72(t)(4); Rev. Rul. 2002-62 §2.03(b); Notice 2022-6 §3.02(b)
That is why SEPP Guard does the math the same way every time: directly from the IRS published life-expectancy and mortality tables under the Notice 2022-6 rate ceiling. Nothing estimated, nothing edited after it is finalized.
The commitment window — whichever is longer — before the plan can stop.
A modification can claw back the 10% surtax on every prior distribution.
There is no partial credit — a single wrong-amount year can unwind the penalty relief on the entire schedule.
Calculate · Verify · Record
One tool, three jobs — each governed by the same deterministic engine and cited authorities.
Calculate the plan
Build a prospective SEPP with the RMD, fixed amortization, and fixed annuitization methods — each computed straight from the IRS published tables under the Notice 2022-6 rate ceiling.
Verify an amount
Already have a number from a CPA or custodian? Enter it and SEPP Guard reproduces the calculation field-by-field, flagging every discrepancy and the rule behind it.
Lock the record
Finalized calculations and verifications become timestamped, immutable snapshots — a workpaper to keep or hand to an adviser, never silently edited.
Built for two audiences
Whether you hold the account or advise the one who does.
For individual taxpayers
- Run a penalty-free plan in minutes
- See exactly which IRS rule produced each number
- Hand your CPA a finalized, source-cited workpaper
For financial professionals
- Independently reproduce a client's stated amount
- Surface field-level discrepancies with their governing rule
- Keep an immutable, audit-ready record per case
The words we choose
We avoid "IRS approved," "guaranteed compliant," and "audit proof" — no software can promise those. We say "calculated under published IRS guidance," "independently calculated," "no discrepancy detected," and "professional review recommended," because that is what actually happened.
Your records stay yours
Calculations are isolated to your account, never sold or shared, and a finalized record is locked as an immutable timestamped snapshot — corrections produce a new versioned record. See how your data is protected →
A finalized workpaper, not just a number.
Run a plan in minutes, or verify one already on the table. Either way, the output is a timestamped, source-attributed record that complements professional review — never replaces it.