Your son's Roth IRA withdrawal is likely taxable, even if it wasn't his decision to withdraw. Because it is a non-qualified distribution and he's below the age of 59½, there's no exemption since the funds weren't used for his medical expenses. If the funds were used to cover education expenses, the 10% early withdrawal penalty could be waived. The Standard Deduction for 2024 is $14,600 for single filers, which may reduce or eliminate his taxes.
