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Roth IRAs Hardship rule for withdrawing contributions


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Guest creech2000
Posted

On Roth IRAs, what constituts Hardships under the rule for withdrawing qualified contributions early?

Posted

No such thing as a hardship withdrawal. You can withdraw at any time. Your withdrawal of contributions has no tax consequence. Withdrawal of earnings is subject to tax and 10% penalty. Exceptions may apply to the penalty.

Barry Picker, CPA/PFS, CFP

New York, NY

www.BPickerCPA.com

Posted

Barry, the "hardship" reference might have originated in language on qualified distributions in IRS Pub 590 on page 43 that mentions "disability" allowing a qualified distribution. There are also an exception to the 10% additional tax penalty related to "significant unreimbursed medical expenses" or for "paying medical insurance premiums after losing your job".

Posted

John,

Qualified plans have provisions that you cannot take an in service distribution except for "hardship". Many people mistakenly assume this excuses the 10% early withdrawal penalty; it does not. There is also no such concept in IRA-dom.

Barry Picker, CPA/PFS, CFP

New York, NY

www.BPickerCPA.com

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