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TREAS/IRS RIN: 1545-BM96 Publication ID: Fall 2019 
Title: Section 72(t) 10 Percent Additional Tax Regulations 

This document contains regulations under section 72(t) of the Internal Revenue Code, regarding the application of the section 72(t) 10 percent additional tax to that portion of a distribution received by a taxpayer before attaining the age of 59 from a qualified retirement plan (as defined in section 4974(c) of the Code), that is includible in such taxpayer’s gross income. These regulations provide guidance to the public with respect to this provision, and affect any individual who receives an early distribution from a qualified retirement plan (as defined in section 4974(c) of the Code).

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 13771 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
Action Date FR Cite
NPRM  06/00/2020 
Additional Information: REG-122627-15 (NPRM) Drafter attorney: Vernon Carter (202) 317-4844 Reviewer attorney: Pamela Kinard (202) 317-4148 Treasury attorney: N/A
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4844
Fax:855 604-6086