ThomasM125
Employee Tax Expert

Retirement tax questions

To be considered disabled in the eyes of the IRS, you have to be unable to engage in gainful work because of a disability and it is expected to last at least a year or lead to death. You can exclude the penalty for early withdrawal of pension funds if it was because you became disabled.

 

https://apps.irs.gov/app/IPAR/resources/help/disabl.html

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