Deductions & credits

Up to $22,000 of the distribution can be exempt from the 10% penalty for early withdrawal (if you are under age 59-1/2) if you sustain an economic loss by reason of a federally declared disaster where you live.

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-o...

However, as stated, IRA withdrawals are always subject to regular income tax.  Its just the early withdrawal penalty that can sometimes be exempted.