Penalty-free plan withdrawals for police, firefighters and public safety workers at 50
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 29 Sept 2026.Public safety employees in a governmental plan, private-sector firefighters, and certain federal officers and air traffic controllers can take plan withdrawals without the 10% additional tax after leaving the job in or after the year they turn 50, or once they have 25 years of service under the plan, whichever comes first. Enter your dates and years of service to check a withdrawal.
Rates and rules read from the sources listed on this page (the earliest on 29 Sept 2026); they may have changed since.
"Public safety or firefighter (age 50)" is already selected under "Your job".
Enter your "Date of birth", the date you leave the job and the "Date of the withdrawal".
Enter your "Years of service under the plan" and the "Taxable amount to withdraw".
Read whether the 10% additional tax applies, and open "The checks" to see the age and 25-year tests.
Withdrawals from a 401(k) or other employer plan before age 59½ usually owe a 10% additional tax on top of income tax. The "rule of 55" is the IRS exception in section 72(t)(2)(A)(v): if you separate from service during or after the year you reach age 55, withdrawals from that plan after you leave are free of the 10%. This calculator checks your dates against the rule.
Public safety workers: 50, or 25 years. For qualified public safety employees in a governmental plan, and for private-sector firefighters, corrections officers, federal law enforcement officers, customs and border protection officers, federal firefighters and air traffic controllers, the age is 50, or 25 years of service under the plan if that comes first (section 72(t)(10), Publication 575).
What this does not do: check other exceptions (disability, substantially equal payments, medical costs), the income tax itself, or whether your plan allows partial withdrawals. Ask your plan administrator. An estimate, not tax advice.
The rest of the article, and all 6 questions about Rule of 55 Calculator, are on the Rule of 55 Calculator page.
The rule of 55 is an exception to the 10% additional tax on early withdrawals. If you leave your job during or after the calendar year you turn 55, withdrawals from that employer's 401(k) or other qualified plan made after you leave do not owe the 10%. Income tax is still due on them.
The exception does not apply. Publication 575 says you must separate from service in or after the year you reach 55 and cannot separate before that year. Leaving at 52 means withdrawals before age 59½ owe the 10% unless another exception, such as a 72(t) payment plan, is used.
Qualified public safety employees in a governmental plan, private-sector firefighters, corrections officers, federal law enforcement officers, customs and border protection officers, federal firefighters and air traffic controllers. For them the age is 50, or 25 years of service under the plan if reached earlier, according to Publication 575.
Yes. The rule removes only the 10% additional tax. Pre-tax money withdrawn is still taxed as ordinary income in the year it is taken, and plans usually withhold 20% for federal tax on a payment that could have been rolled over. Roth money follows its own rules.
Rates and rules change; check the source before you rely on a figure.
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