TT is more likely calculating a 10% penalty (incorrectly). Once 8915-F becomes available in TT, 1/3 of your covid draw should be the only portion that is taxable with no penalies in 2021. No 1099 for 2021 since that was issued for 2020 and 1/3 of the amount reported on orig 1099 is simply flowing to the next 2 tax years.
