Zhang lived in Atlanta from 2008 through 2010 to carry out her duties as an employee of YourTV.com, receiving an annual salary of $ 150,000. She was transferred to the San Jose office for 2011 through 2013, and then in 2014 she took an executive position with the Web2.2 LLC in Austin. Zhang owned a home in Atlanta, but she rented an apartment in San Jose. When she withdraws money from her IRA to submit a down payment on her Austin condominium, is a 10 percent penalty due?