Roth individual retirement accounts let you make after-tax contributions with the promise of tax-free distributions in retirement. When you make contributions using income that has already been taxed, when you go to receive these funds you will not be taxed on this again. Roths make the most sense for people who anticipate paying a higher tax rate in their later years.
The IRS rules permit you to close out your Roth IRA any time, "Liquidating roth ira penalties" it discourages early withdrawals with additional taxes and penalties. If you can take a qualified withdrawal, closing your Roth IRA won't cost you anything on your taxes other than the ink used to report the amount of the withdrawal because it all comes out tax-free.
In addition, at least 5 years must have passed between the start of the tax year you made your first contribution and the withdrawal.