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BenefitsLink Message Boards > Retirement Plans > Distributions and Loans, Other than QDROs
LVelleman
Although a person would not have to pay income tax, would someone under 59 1/2 still have to pay the 10% early withdrawal penalty on after-tax distributions?

Thanks!
Belgarath
No. The premature distribution tax is imposed on the amount of the distribution includable in gross income. IRC 72(t)
wmyer
There is a 10% penalty though on the earnings. The earnings and principal are taken out proportionally for post-1986 post-tax money.
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