@tstjohn21
If you were affected by COVID and took the distribution in 2020 but before Dec 31, 2020, there is no early withdrawal penalty. If your amended return includes Form 5329 you have to fix that.
Please clarify 48% on what?
of taxable income (line 15)? or,
of taxable distribution (line 4 or line 5)?
The latter is not out of the realm of possibility
for huge withdrawals with a penalty.
