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There are various factors involved that affect the answer such as age at time of withdrawal and other income reported. For more information visit the IRS link:
https://www.irs.gov/newsroom/what-if-i-withdraw-money-from-my-ira
or the USA Turbo Tax web site:
https://ttlc.intuit.com/community/turbotax-support/help/03/313
Hope this Helps
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