I just copied this straight from the WI site:

Suspension of Retirement Account Early Withdrawal Penalties - Wisconsin

The CARES Act removes the 10% penalty for early withdrawals from retirement accounts for coronavirus-related distributions. The eligible distributions are limited to $100,000 for any taxable year subject to certain requirements. The Wisconsin legislation likewise provides that the state’s early withdrawal penalty will not be charged on such distributions.

thank you for the response!!!! I 100% agree with your response, but the problem is "when will turbo tax be updated so it doesn't penalize WI State taxes and cause an error on WI review when someone meets the covid disaster requirements.  I could update the worksheet to remove the penalty but was hoping turbo tax would get this updated so I wouldn't have to manually update.  So basically wondering will turbo taxes be updated.  Thank you!!!

My guess is that TT is still updating, as several sates recently made similar changes.