Medical in excess of 7.5% 10% of AGI is an exclusion, and some fertility treatments count as medical. (Gah, we're back to 10% again.)

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-tax-on-early-distri...

There exists no hardship exception for IRAs. That's a 401(k) exception, and what it lets you take is an in-service distribution subject to penalty.

Childbirth is an exception, too, but only up to $5,000:

https://www.investopedia.com/articles/retirement/02/111202.asp

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@PhoebeRoberts wrote:

Medical in excess of 7.5% 10% of AGI is an exclusion, and some fertility treatments count as medical. (Gah, we're back to 10% again.)

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I am pretty sure it is 7.5%, and that link is wrong.  Schedule A and its Instructions also show 7.5%.