While you may take distributions from your Roth IRA at any time, distributions which are not qualifying distributions will be subject to taxes (and in some cases early distribution penalties).
These penalties can exceed your aggregate contributions to Roth IRAs. This means that you may withdraw any amount up to the total contributions tax and penalty free.
Any amount that you withdraw over your annual contributions may be subject to taxes and possible early distribution penalties.
Contact your tax advisor for more details.
