I had to take out my state retirement to keep my house out of foreclosure. The remainder of the money I put into a ROTH IRA.

[hilliard_brenda]

Am I still subject to the 10% early withdrawl penalty.  I was 57 when I took it out and now I am 58.

[Critter-3]

On the amount you did not convert to a ROTH you will owe the penalty ... that is not an exception. 

[Opus 17]

It depends on the type of plan and whether you are still employed by the plan sponsor.  For a qualified workplace plan, you are exempt from the penalty if you terminated service with the employer when you were age 55 or older.  If you are still employed with the plan sponsor, then the age for a withdrawal without the penalty is 59 1/2.  

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-tax-on-early-distri...