Last year I had to replace the entire roof on my primary residence at a cost of $38,181.96 which was not covered by insurance as the fault of builder who is out of business (home built in 1994). I had to take an excess/early IRA distribution to meet this need. Can the 10% additional tax penalty be waived in my situation? I am now 81 years old and have been going through a hardship with a disabled ill daughter. The roof situation was exacerbated by numerous FL tropical storms.
