On your 2019 return? The 10% Early Withdrawal Penalty is on Schedule 2 line 6 which goes to 1040 line 15. Then you get credit for all the withholding taken out on 1040 line 17.
Or for 2020 it isn't listed separately on your 1099R. It is just part of the withholding taken out.
You didn't actually pay the tax or 10% penalty (you pay a 10% early withdrawal penalty if you are under 59 ½). You had taxes withheld like from your paycheck. You still have to enter the whole gross original amount (before taxes were withheld) with your other income to figure out the total tax (and it may put you into a higher tax bracket) and then the withholding is subtracted from the total tax to figure your refund or tax due. The gross amount shows up,on 1040 line 4a/4c and the taxable amount on 4b/4d. Then you get credit for all the withholding.
