"We will pay 10% penalty no matter what (before or after April 15). "
now you are adding yet another complication.
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If there are no earnings , there is no 10% early withdrawal penalty.
If earnings are reported in tax year 2023 or later, there is no 10% early withdrawal penalty.
include those earnings on Form 5329 Line 2 (see instructions)
there is no early withdrawal for 2020-2022 because earnings stayed in the Roth IRA.
@kaitech3
