qbteachmt
Level 15

"received the IRA distribution in 2021"

You mean, received a distribution of some sort, from some plan or account.

"it does not qualify for the elimination of the 10% early withdrawal penalty"

You don't know this. Other than it's not a covid distribution by definition; you might find there is a qualifying scenario.

What you keep basing it on, here, has nothing to do with their reality. You have "no known exception" from the Issuer. Not for the taxpayer. Have you looked up the exceptions? Does she qualify? There still are plenty of exceptions.

The IRS knows:

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

 

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"Level Up" is a gaming function, not a real life function.
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