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Which emergency withdrawal provisions have had the 10% penalty tax eliminated?

These emergency withdrawals do not have a 10% penalty tax:

  • Disaster Relief (FEMA)
  • Terminal Illness
  • Emergency Expenses
  • Domestic Abuse
  • Death or Disability
  • Substantially Equal Payments
  • Unreimbursed Medical above 7.5% of AGI
  • Birth or Adoption
  • Active-Duty Reservist
  • IRS Levies
  • Withdrawing after age 59 ½
  • Terminating employment after age 55
  • Per a court order in a divorce or legal separation
  • Withdrawals for certain public safety officers and firefighters
  • First Time Home Buyer (IRA Only)
  • Health Insurance Premiums (IRA Only)
  • Qualified Higher Education Expenses (IRA Only)
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