Retirement tax questions

You always owe regular income tax on the money. Once form 8915 is ready, you will be able to mark the distribution as Covid related and be exempt from the additional 10% penalty. The withholding that you paid on the distribution will be credited to your account, but you will probably owe additional income tax, because most people pay 15%, 22%, or 24% on their income and you only had 10% withheld.