Read my post again. You did not pay the 10% or tax upfront. It was taken out just like your W2 withholding to be applied to the total tax on your return. As you can see the 10% $153 is an extra tax on your return.
You need to actually see the 1099R. You should have a copy of it. Maybe you can download a copy from the plan. Look though all the worksheets in your return. One should be for the 1099R.
The $427 they took out is just extra withholding. Some for federal and maybe some for state. It is just to cover the tax and penalty.
