There is no 10% early distribution exception for that reason. The taxable amount of the distribution will be entered on your tax return as ordinary income and taxed at your current tax rate. If you were under the age for excluding the 10% early distribution penalty, the penalty will be entered on your federal tax return as tax liability.
Go to this IRS Tax Topic for Additional Tax on Early Distributions From Retirement Plans Other Than IRAs - https://www.irs.gov/taxtopics/tc558
