A 10% penalty for taking distributions prior to age 59 ½.
Waived if the distribution is from an account you inherited.
No penalty for distributions of contributions to a Roth.
Penalty will apply to a distribution of earnings, however.
Avoided if you take a series of “substantially equal payments” from the IRA and maintain those annual distributions until age 59 ½ AND for at least a minimum of 5 years.