If you are asking about an exception to the 10% penalty for early withdrawal from a retirement plan, the list of exceptions depends on the type of plan, and are listed here.
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-o...
There is no general exception for unemployment. There is an exception if you have excess medical expenses during a period of unemployment or if you withdraw the funds to pay for COBRA medical insurance premiums. There is also an exception for $1000 withdrawn for a family emergency, but only after 1/1/24, because that's when the law was changed to add that exception.
