Distributions from a $401($k$)$ retirement plan are not subject to a $10\%$ additional tax in each of the following instances except when:

Multiple Choice

the distribution is made to pay an IRS tax levy on the plan.

the distribution is paid to an employee to be used to pay health insurance premiums, which are not a portion of the taxpayer$$s medical expenses above the $7\mathrm{.}5\%$ AGI threshold.

The distribution is used to pay for medical expenses above the $7\mathrm{.}5\%$ AGI threshold.

The distribution is made to an employee or retiree on or after age $59(1)/(2).$