At what age can a taxpayer make a qualified distribution from a Roth IRA without facing the additional tax?

A taxpayer can make a qualified distribution from a Roth IRA without facing an additional tax penalty when they reach 59½ years old. This age threshold is established by IRS rules governing retirement accounts. To qualify for tax-free withdrawals of earnings, the account must also have been held for at least five years. This means that once a taxpayer is 59½, they can access their contributions and earnings without incurring the additional 10% early withdrawal penalty, provided they meet the five-year requirement.

The other ages presented in the options do not align with the IRS rules governing Roth IRAs. For instance, withdrawals at 55 years or 62 years would still carry potential penalties if the account holder is under 59½ without meeting other criteria. Thus, 59½ is the correct age to avoid the additional tax when withdrawing from a Roth IRA.