retirement withdrawal

can you explain more? Were you “charged” on the 1099R (which is just a withholding) or did the tax return calculate the 10% penalty. How old are you? When was your oldest Roth Account opened (what year).  When (month and year) did you do this distribution?  Was it all the money in the Roth or only a portion?  

after reading the explanation below, can you explain which dollars you distributed and why you think there is a 10% penalty? There may not be. 

The Roth distriution rules are complicated, so it is unusual you would be subject to the 10% penalty, but it is certainly possible under certain conditions. 

The IRS assumes the first dollars that are withdrawn from a Roth are the dollars originally contributed (regardless of year of contribution).  There is no income tax and no 10% penalty on these dollars. 

The IRS then assumes the next dollars that are withdrawn are any dollars that were originally from a Roth Conversion (or rollover) - regardless of year of the Conversion (or rollover).  There is no income tax on these dollars as those were paid as part of the conversion.  There is only a 10% penalty if you are under 59.5 years old AND the oldest Roth account in your name was open for less than 5 calendar years. 

The IRS assumes the last dollars that are distributed are the earnings.  If you are under 59.5 years old, this is subject to both income tax and the 10% penalty.  If you are over 59.5 years old but the oldest Roth account has not been open for at least 5 calendar years, there dollars are subject to income tax, but not the 10% penalty.  If you are over 59.5 years old and the oldest Roth account has been open for at least 5 calendar years, there is no income tax and no 10% penalty. 

It depends. One can get back or avoid the 10% penalty on early withdrawals from a Roth IRA: 

1. If you withdrew the money and deposited it in full into an IRA or other eligible retirement plan within 60 days, which would be considered a rollover and not subject to the 10% early withdrawal penalty.
2. If you meet one of IRS exceptions listed here: Exceptions to tax on early distributions

Does it apply if the withdrawn money is put back into the same roth ira account from which the withdrawl was done initially using the indirect rollover can  the 10% penalty charged while doing the withdrawal be claimed back?

the other requirement to avoid the 10% penalty is that you needed to have at least one Roth IRA account opened for 5 years. This period begins on the first day of the first year for which a Roth IRA contribution was made. This applies even if you were age 59½ or older at the time of the distribution.  The penalty only applies to the income withdrawn. Once any Roth IRA account meets this 5-year test all do even new accounts opening and in existence for less than 5 years. You must still meet one of the other exceptions to the penalty. 

there are many ways that a withdrawal can avoid the 10% penalty. see this IRS webpage.

exceptions to 10% penalty

  If you don’t meet any of the exceptions, the penalty applies even though you recontributed the money. Re‑contribution: The IRS does not treat a re‑contribution as a “corrective distribution” that removes the penalty. The 10% penalty is based on the distribution you took, not on whether you later put the money back 
The only way to avoid the penalty is to meet an exception (e.g., first‑time home purchase, qualified education expenses, disability, etc.) 
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Mike9241 - but the penalty does not apply to original contributions, regardless of age and regardless of the any 5 year rule.  It does apply to conversion (or rollovers) if the oldest Roth account has not been open for at least 5 calendar years and the TP is under 59.5 years old.

you do state “income withdrawn”, but I suspect most do not understand the importance of segregating a) contributions, b) conversions and rollovers and c) earnings as the income tax rules and 10% penalty rules are different for each of these three buckets of money. 

Further, I also suspect most do not understand that the IRS assumes all contributions are distributed first, all COnversion / rollover dollars are distributed second and all earnings are distributed last, regardless of the years the money originally appears in the Roth IRA. 

I did not meet the requirements I was made false promise if I liquidate everything and convert would be refunded with the investment losses that I had incurred but it was a fraud promise and had to revert back the money.