Depends. You can always withdraw your own prior contributions anytime tax free but if you withdraw any earnings then:
if you are over age 59 1/2 then the earnings are also tax free unless you have not had a Roth IRA for at least 5 years then the earnings can be taxable if withdrawn.
If under age 59 1/2 then the earnings are taxable and also subject to an additional 10% early distribution penalty.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
