Answer: Not at this time. That would be a non-medical withdrawal and as such be subject to penalties and taxes. This begs the question: what is a qualified withdrawal? A qualified medical withdrawal is one for medical care as defined by Internal Revenue Code Section 213(d). The expenses must primarily be used to alleviate or prevent physical or mental defect or illness. A partial list is provided in IRS Pub 502 at the IRS website. Examples of expenses that cannot be included would be maternity clothing, cosmetic surgery, health club dues or toiletries.