Early IRA distribution

[neilbrink]

If a person who is not disabled takes an early distribution from an IRA account because his wife is totally and permanently disabled, does this qualify for the exception to the penalty? This would be on a joint return.

[DANRVAN]

The early distribution exceptions from Qualified Plans (including IRAs) are found in Section 72(t). The exception specifically mentions distributions “attributable to the employee's being disabled.”

Since the code does not mention spouse, I don’t think you have a case.