Pre 59-1/2 IRA Withdrawal with Disability

Two questions:

1 – Can someone pre 59-1/2 avoid the 10% penalty on withdrawals from an IRA if fully disabled (on disability)?

2 – What does he need to file at tax time to do so?

Thanks



He would file form 5329 along with his regular tax forms to report the early distribution and any exception to the early distribution tax penalty.  You can find the instructions on page 3:  http://www.irs.gov/pub/irs-pdf/i5329.pdf



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