dmertz
Level 15

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There is no such thing as a hardship distribution from an IRA.  "Hardship" is a way to make a distribution from a qualified retirement plan like a 401(k) that would otherwise be impermissible due to being under age 59½ and still employed with the company providing the plan.

 

Absent a disability that meets the definition for an exception to the early-distribution penalty,  this distribution before age 59½ is an ordinary early distribution.