I did not have to pay early withdraw on 2020 tax return as box 7 had a distribution code of 4. This year it has a distribution code of 1. This is an ESOP distribution for a total of 5 years. 1st payment received in 2019 by original account holder. Death occurred in 2020, here I received 2nd payment. Is my early withdraw penalty free (10%) because of death? If so why is the distribution code listed as 1?
