Early distributions of earnings for these reasons are considered qualified: not subject to taxes or the 10% penaltyEarly distributions of earnings for these reasons are considered exceptions: taxable as income, but not subject to the 10% penalty
You've held a Roth IRA for at least five years AND you are taking the distribution in one of the following circumstances:

• You're age 59 1/2 or older

• You're permanently and totally disabled

• As a beneficiary of the Roth IRA after death of the account owner

• To use up to $10,000 for a first-time home purchase

  • You're taking the distribution for qualified education expenses

  • You’re withdrawing up to $5,000 in the year after the birth or adoption of your child

  • You are taking the distribution for unreimbursed medical expenses that exceed 7.5% of your adjusted gross income for the year or for health insurance premiums while you are unemployed

  • You are taking qualified reservist distributions (for members of the military reserve called to active duty)

  • You are taking a series of substantially equal distributions

  • The distribution is due to an IRS levy

  • You have not held a Roth IRA for at least five years, but you are 59 1/2 or older, permanently and totally disabled, inherited the Roth IRA after death of the account owner or using up to $10,000 for a first-time home purchase