[competentone]

What kind of an IRA? If it is a Roth, you can take out any contributions you made -- no taxes, no penalties.

I also believe if you roll a traditional IRA into a Roth, after a period of time -- I think it's 5 years -- you can pull out what you contributed; but on roll-overs and withdrawals, it's best you talk with an accountant.

Generally advise: It is probably better to not pull anything out of the IRA and just try to work harder to pay down the debt. The tax-free compounded growth available in the IRA is something you don't want to lose. Once the money is out, it is not like you can just deposit it back later.