QDRO for a Thrift Saving Plan

[Stravi20]

As the QDRO beneficiary (divorce decree) , of a lump sum of a Thrift Savings Plan (government plan). How many times is this income penalized/taxed? 

At withdrawal,  the total sum was penalized by 10-20% for early withdrawal. Now, after the 1099 is issued, will the sum be taxed again as income tax? What about section 72(t)(2 (C)

https://www.law.cornell.edu/uscode/text/26/72

[DaveF1006]

Yes, there will be a income tax levied as well as an early withdrawal penalty. These are two separate events. Now if the trustee withheld taxes from your gross proceeds, this will appear in Box 4 of your 1099 and you will be credited with income taxes for this distribution. Please view this IRS link for further details.