Having a temporary disability won’t get you a break on an early IRA payout. Pre-age-59½ distributions from retirement plans and IRAs are generally hit with a 10% fine. There’s an exception for account owners who can’t do gainful activity because of a physical or mental disability that is permanent or of indefinite duration. Here, a woman’s medication led to compulsive behavior and a gambling addiction. After tapping her IRA early to pay debts, she claimed she didn’t owe the 10% fine because she was disabled. The Court disagreed, saying her impairment was remedial. Also, her gambling ceased after she stopped the meds (Gillette, TC Memo. 2018-195).