If the money was used to pay bills related to his disability and medical bills incurred because of that fact then yes, the 10% penalty would be waived. If you paid that last year and he was disabled last year it may well be worth filing an amended return for 2020.
Just be aware that an amended paper filed return is going to take a minimum of six months to process at this point.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
