If I was recently deemed permanently disabled can I withdrawal the balance of my Roth IRA and Thrift Savings plans without penalty?

[Anonymous]

If I was recently deemed permanently 100 percent disabled from both the Veteran's Administration and the Social Security Administration. I only made $1200 of taxable income in 2017, but I am married filing jointly and my husband is gainfully employed. Can I withdrawal the balance of my Roth IRA and Thrift Savings plans without penalty? The total amount would be below $10k.

[dmertz]

The IRS makes its own determination as to whether you are considered disabled for the exception to the early-distribution penalty from these accounts.  VA and SSA disability statuses are determined differently.

From IRS Pub 590-B:

You are considered disabled if you can furnish proof that you cannot do any substantial gainful activity because of your physical or mental condition. A physician must determine that your condition can be expected to result in death or to be of long, continued, and indefinite duration.

The penalty only applies to the taxable portions of distributions from your Roth IRA or TSP.  From your Roth IRA, your original contributions are distributed first tax and penalty free regardless of the reason for the distribution.  Distributions from your TSP would typically be entirely taxable and subject to the early-distribution penalty unless a penalty exception applies.