Hello and thank you for your question.
If you became totally and permanently disabled and received a distribution from a retirement plan before the age of 59 1/2 it is not subject to the 10% penalties for early distributions. You still need to report it as income.
Please see for more details
Retirement Topics - Disability
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-disability
I hope this answered your question
Thank you so much
Martha
