---
title: "72(t) / SEPP early-withdrawal schedule"
method: POST
path: "/v1/retirement/sepp"
tags: ["Retirement"]
---

# 72(t) / SEPP early-withdrawal schedule

`POST /v1/retirement/sepp`

## Request

- Base URL: `https://api.numeratica.com`
- URL: `https://api.numeratica.com/v1/retirement/sepp`
- Auth: one of:
  - HTTP bearer
  - API key in header `X-API-Key`

Substantially Equal Periodic Payments under §72(t) let someone draw an IRA before age 59½ without the 10% early-withdrawal penalty. Computes the annual payment under the RMD and fixed-amortization methods (both on the IRS Single Life Table), the recommended (largest) figure, the required duration (the longer of five years or until age 59½), and the worst-case retroactive penalty if the plan is busted. The amortization rate defaults to the 5% statutory floor (always allowable); pass a higher rate up to the greater of 5% or 120% of the mid-term AFR to lift the payment. The fixed-annuitization method is not modeled. Deterministic; not tax advice.

## Request body

- SeppRequest
  - `account_balance` number, required: The balance the SEPP is calculated on.
  - `age` integer, required: Current age (SEPP is for those under 59½).
  - `interest_rate` number: Amortization rate; omit for the 5% floor, or set 0 for the smallest compliant SEPP. Must not exceed the greater of 5% or 120% of the mid-term AFR (caller's responsibility).

## Response `200`

The SEPP schedule

- SeppResponse
  - `result_id` string
  - `engine_version` string
  - `inputs` SeppRequest
    - `account_balance` number, required: The balance the SEPP is calculated on.
    - `age` integer, required: Current age (SEPP is for those under 59½).
    - `interest_rate` number: Amortization rate; omit for the 5% floor, or set 0 for the smallest compliant SEPP. Must not exceed the greater of 5% or 120% of the mid-term AFR (caller's responsibility).
  - `result` object
    - `rmd_method` SeppMethod: One SEPP calculation method and its annual payment.
      - `name` 'required_minimum_distribution' | 'fixed_amortization'
      - `annual_payment` number
      - `factor` number: The divisor: life-expectancy factor (RMD) or annuity factor (amortization).
      - `fixed` boolean: True if level for the whole schedule (false = recalculated yearly).
    - `amortization_method` SeppMethod: One SEPP calculation method and its annual payment.
      - `name` 'required_minimum_distribution' | 'fixed_amortization'
      - `annual_payment` number
      - `factor` number: The divisor: life-expectancy factor (RMD) or annuity factor (amortization).
      - `fixed` boolean: True if level for the whole schedule (false = recalculated yearly).
    - `recommended` SeppMethod: One SEPP calculation method and its annual payment.
      - `name` 'required_minimum_distribution' | 'fixed_amortization'
      - `annual_payment` number
      - `factor` number: The divisor: life-expectancy factor (RMD) or annuity factor (amortization).
      - `fixed` boolean: True if level for the whole schedule (false = recalculated yearly).
    - `interest_rate` number: The rate used for amortization.
    - `rate_is_default` boolean: True if the 5% floor was used.
    - `minimum_duration_years` number: Longer of 5 years or until age 59½.
    - `end_age` number: age + minimum_duration_years.
    - `already_penalty_free` boolean: Age is already ≥ 59½ (SEPP unnecessary).
    - `bust_penalty_rate` number: 0.10 (plus interest, not modeled).
    - `max_retroactive_penalty` number: Worst case: 10% of every scheduled distribution.
  - `disclaimer` string

## Other responses

- `400`: Invalid request
- `401`: Missing or invalid API key.
- `405`: Method not allowed
- `429`: The key's per-minute request budget is exceeded. Retry after the delay in the Retry-After header.
- `503`: A dependency (e.g. the key store) is temporarily unavailable, or the request exceeded its compute deadline. Retryable.

---

[API](https://skmtc.dev/numeratica/apis/numeratica-financial-planning-calculations-api.md) · [All operations](https://skmtc.dev/numeratica/apis/numeratica-financial-planning-calculations-api/llms.txt) · [OpenAPI document](https://skmtc.dev/numeratica/apis/numeratica-financial-planning-calculations-api/revisions/075bcfbd1ebf?raw)