Early distributions (before age 5912) from a traditional IRA, Roth IRA, or other qualified retirement plan are subject to a 10% penalty on the taxable part of the distribution. However, there are certain exceptions to this penalty. All of the following are exceptions to the 10% penalty, except:

a) Distribution due to death

b) Distribution due to disability

c) Distribution due to an IRS levy

d) Distribution due to pay an IRS balance due