You can take distributions from your IRA (including your SEPIRA or SIMPLEIRA) at any time. There is no need to show a hardship to take a distribution.Forfeiture Penalty for Early Withdrawal. Additional 10 percent early withdrawal tax on your lump-sum distribution. Please consult the IRS at irs. If you are a Florida Retirement System (FRS) member, you must also complete Form DP-11, Application for Service Retirement and the DROP. Patricia Campbell Hearst (born February 20, 1954) is an American actress and member of the Hearst family. Find out how much you'll pay in Florida state income taxes given your annual income. Customize using your filing status, deductions, exemptions and more.