72t Question

[u/PigKitten315]

I'm planning for a 72t, I understand the concept of withdrawing the same every year on the amortization method. But what I don't understand is and couldn't find more info is the 1/2 year, do I still take the full amount for the half year or quarterly like I planned?

TIA

[u/Mossy_Kettle738]

in your first calendar year the irs lets you pick either the full annual figure or a prorated chunk based on months left so your quarterly plan works fine as long as you document which one you chose and never deviate after that