6.3.1.2. Withdrawing from a Traditional IRA
The IRS has similar required minimum distribution rules for all employer-sponsored retirement plans, including traditional IRAs and IRA-based plans such as SEPs and SIMPLE IRAs. The RMD rules also apply to Roth 401(k) accounts, but not Roth IRAs while the owner is alive. Please see the Required Minimum Distributions section later in this chapter for further details.
Most individuals make pre-tax contributions to their traditional IRAs. Any after-tax contributions can be withdrawn tax-free, but the individual must show evidence that taxes were paid on these contributions. While individuals can withdraw funds at any time from their account, if they make withdrawals before the age of 59 1/2 they will be taxed on both their pre-tax contributions