If you were under age 59 1/2 then there is a 10% early distribution penalty that is applied to the tax owed after the standard deduction is taken. That is separate form the normal tax that is at your tax rate and becomes part of your AGI. If the standard deduction reduced the AGI so that it is not taxable the there is no tax to pay other than the 10% penalty.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
