Withdraw money from an IRA to pay a federal income tax debt?

Are individuals allowed to withdraw money from an IRA to pay off a federal income tax debt?



They can withdraw for whatever reason they wish, therefore I assume your question is whether this can be done without penalty. If voluntarily done, the penalty applies, but if the IRS levies the account under Sec 6331, then the distribution is only subject to tax, not the early withdrawal penalty as this situation is a listed exception under 72(t).

I can’t tell you how the IRS chooses to attach an IRA as opposed to other available property that may be available.

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