Depends if you meet the requirements
"Distributions from an IRA are not taxable if the payments are:
- Received, including lump sum distributions, on or after reaching the age of 59 1/2.
- Paid to the estate, or designated beneficiary, of the participant by reason of the participant’s death.
Distributions you receive before age 59 1/2, even if you are retired, are taxable even if you receive substantially equal payments, and for federal purposes, you do not pay a penalty for an early withdrawal. Distributions from an IRA, including a federal Roth IRA, are taxable to the extent the distribution exceeds your previously taxed contributions. Further, under the cost recovery method, the taxpayer is required to remove his contributions first and then the untaxed portions."https://revenue-pa.custhelp.com/app/answers/detail/a_id/365/~/how-do-i-determine-if-my-ira-withdrawa...
PA law does not have any exceptions similar to the federal exceptions for withdrawal before age 59 1/2.
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