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TREAS/IRS RIN: 1545-BM96 Publication ID: Spring 2025 
Title: Section 72(t) 10 Percent Additional Tax Regulations 
Abstract:

The proposed regulations under section 72(t) of the Internal Revenue Code provide guidance regarding the application of the 10 percent additional tax to that portion of a distribution includible in gross income and received by a taxpayer before attaining the age of 59 1/2 from a qualified retirement plan (as defined in section 4974(c) of the Code), unless an exception applies. The proposed regulations would affect any individual who receives an early distribution from a qualified retirement plan.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 72(t)     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 72   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-122627-15 (NPRM) Drafter attorney: Vernon Carter (202) 317-4844 Reviewer attorney: Pamela Kinard (202) 317-6000 Treasury attorney: Danielle Norris (202) 622-1771 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Vernon S. Carter
Tax Law Specialist
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6799
Email: vernon.s.carter@irscounsel.treas.gov