What constitutes "total and permanent disability"?

[Bucky]

Taxpayer had operation on his neck and spinal cord and is unable to return to work. Has been off work for 10 months without pay. Has signed up for SS disablity and was turned down first time. Now has attorney. He withdrew $28000 from his 401K Only 44 years old. My question is what constitutes exception 03 (total and permanent disability) for the 10% penalty.

Thanks

Bucky

[jainen]

exception 03

>>what constitutes exception 03 (total and permanent disability)<<

A check from Social Security.

[Gene V]

Permanent and total disablilty You are permanently and totally disabled if you cannot engage in any substantail gainful activity because of your physical or mental condition. A physician must certify that the condition has lasted or can be expected to last continuously for 12 mounths or more, or that the condition can be expected to result in death.
See Pub. 17 page 214 for more information

[Bucky]

Thanks Gene. Exactly what I needed.