If you are under the age of 59 1/2 and did not rollover the distribution from the retirement account within 60 days to another tax deferred retirement account, then there is a 10% early distribution penalty on the gross distribution. The penalty is entered on your federal tax return as a tax liability.
You cannot use Other as an exception.
Go to this IRS Tax Topic for Additional Tax on Early Distributions From Retirement Plans Other Than IRAs - https://www.irs.gov/taxtopics/tc558
