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Zhang lived in Atlanta from 2007 through 2009 to carry out her duties as an empl

Zhang lived in Atlanta from 2007 through 2009 to carry out her duties as an employee of YourTV.com, receiving an annual salary of about $150,000. She was transferred to the San Jose office for 2010 through 2012, and then in 2013 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 condo, is a 10 percent penalty due?

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