is purchasing an HVAC system for my home due to failure of system using a 401 k withdrawal qualify as an eligible distribution?

[adamluna50]

i had to make a withdrawal to pay for an HVAC system due to my current one failing

[Opus 17]

The withdrawal is always subject to regular income tax, there are no exceptions to that.

If you are under age 59-1/2, there is an additional 10% penalty for early withdrawal.  The only exception to the penalty that will apply to your case is to exempt the penalty on up to $1000 used for an emergency personal expense.  The rest of the withdrawal will be subject to the penalty. 

[MinhT1 · Accepted solution]

No.

The distribution is always taxable. If you are under 59 1/2, there is also a early withdrawal penalty of 10%. There are exceptions to this penalty.

But the purchase if a HVAC system to replace a failed unit is not one of the exceptions to the early withdrawal penalty.

You could however use the exception for a financial emergency withdrawal for up to $1,000.

Please read this TurboTax Help article.