In case of an audit, Rothstein suggests opening a separate bank account to receive transfers from the IRA and then using it to pay the premiums only. “Or, the best way is to have the money sent to the insurance carrier directly,” he says.Penalty-free withdrawals can be taken from an IRA if you’re unemployed and the money is used to pay health insurance premiums. The caveat is that you must be unemployed for 12 weeks.The easiest way to prove disability to the IRS is by collecting disability payments from an ...