It is possible that he is not being taxed on the withdrawal but that he is paying a penalty for the early withdrawal from his Roth.
For a withdrawal from a Roth to not be taxable - box 1 should show the full amount withdrawn, box 2 should be zero and the ode in box 7 should be Q or T.
If box 7 is a code J then there is a ten percent penalty on the withdrawal.
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