IRA penalty exception for disability

[lynn1231]

I have a client who took early IRA distibutions due to his wife being disabled. She is receiving social security benefits. Both taxpayers are under age 59. IRA is in his name, but she is the one disabled. Even though the IRA is in his name, on form 5329 can I still use exception 3 (due to disability) to avoid the 10% penalty?

Thanks so much for your help!

[KBTS]

Sorry, the disability exception only applies to the owner of the IRA. If you need documentation for your client, I believe you can find this in Pub 590.