Generally, anyone can make an early withdrawal from 401(k) plans at any time and for any reason. However, these distributions typically count as taxable income. If you're under the age of 59½, you typically have to pay a 10% penalty on the amount withdrawn. The IRS does allow some exceptions to the penalty, including:

• total and permanent disability
• unreimbursed medical expenses (greater than 7.5% of adjusted gross income)
• employee separation from service at age 55 or older (age 50 for most public safety employees) but only from the plan at the job you are leaving
  
  The following link may help you better understand your 401(k) distributions
  

  An Early Withdrawal From Your 401(k): Understanding the Consequences
  

  https://turbotax.intuit.com/tax-tips/retirement/an-early-withdrawal-from-your-401k-understanding-the...