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Desperate tp, early IRA, spouse Chemo

Technical topics regarding tax preparation.
#1
Bob A  
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Family "breadwinner" out of work in 2021, she's the spouse. Self-Employed tp withdrew his IRA funds (age 56) stayed home in support of her, and she's out of work. (not deductible med expense). Can anyone offer a viable exception (5329)?
ty
 

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