Sorry, no there are no exceptions to the early withdrawal penalty for paying taxes unless it's in response to an IRS levy.
For your reference, here are all the exceptions:
#. – Exception
Description
01
Qualified retirement plan distributions (does not apply to IRAs) you receive
after separation from
service when the separation from service occurs in or after the year you reach
age 55
(age 50 for qualified public safety employees).
02
Distributions made as part of a series of substantially equal periodic payments
(made at least
annually) for your life (or life expectancy) or the joint lives (or joint life
expectancies) of you and
your designated beneficiary (if from an employer plan, payments must begin
after separation
from service).
03
Distributions due to total and permanent disability.
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
medical determination
that your condition can be expected to result in death or to be of long,
continued, and indefinite
duration must be made.
04
Distributions due to death (does not apply to modified endowment contracts).
05
Qualified retirement plan distributions up to the amount you paid for
unreimbursed medical
expenses during the year minus 10% (or 7.5% if you or your spouse were born
before
January 2, 1952) of your adjusted gross income (AGI) for the year.
06
Qualified retirement plan distributions made to an alternate payee under a
qualified domestic
relations order (does not apply to IRAs).
07 IRA
distributions made to certain unemployed individuals for health insurance
premiums.
08 IRA
distributions made for qualified higher education expenses.
09 IRA
distributions made for the purchase of a first home, up to $10,000.
10
Qualified retirement plan distributions made due to an IRS levy.
11
Qualified distributions to reservists while serving on active duty for at least
180 days.
12 Other
(see Other next). Also, enter this code if more than one exception applies
See the following
link to Form 5329 for more details:
Instructions for Form 5329
