I’m asking about medical premiums while unemployed not medical expenses
Distributions from both IRAs and 401(k) plans used to pay for medical expenses not reimbursed by health insurance that exceed 10% of your adjusted gross income are not subject to the early withdrawal penalty.
Withdrawals from IRAs used to pay health insurance premiums while unemployed are exempt from the 10% penalty if all the below requirements are met.Unemployment compensation is received for at least 12 consecutive weeks.
[Edited 04/10/2019 | 7:50 am PDT]
The full requirements are here:
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p590b#en_US_2018_publink1000230912">https://www.irs.gov/publications/p590b#en_US_2018_publink1000230912</a>
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Medical insurance.
Even if you are under age 59½, you may not have to pay the 10% additional tax on distributions during the year that aren't more than the amount you paid during the year for medical insurance for yourself, your spouse, and your dependents. You won't have to pay the tax on these amounts if all of the following conditions apply.
-You lost your job.
- You received unemployment compensation paid under any federal or state law for 12 consecutive weeks because you lost your job.
-You receive the distributions during either the year you received the unemployment compensation or the following year.
- You receive the distributions no later than 60 days after you have been reemployed.
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