Thank you. I worry about that, because on this page <a rel="nofollow" target="_blank" href="
https://www.irs.gov/instructions/i8889">https://www.irs.gov/instructions/i8889</a> I see that the IRS specifies this 10% recapture as an additional tax, which would mean it is a penalty tax on top of the regular marginal tax rate, which is what I'm trying to find a way out of. I also see this on Publication 969 in testing period paragraph 2.
