Even though the employer closed the account, you don't get a penalty exception because you could have rolled over the money tax- and penalty-free into an IRA within 60 days (you can open your own IRA at many banks and brokers). If you don't qualify for one of the regular 401k exceptions, then you owe tax plus a penalty.
https://ttlc.intuit.com/turbotax-support/en-us/help-article/retirement-benefits/exceptions-penalty-e...
You must report the withdrawal from the 1099-R, the actual tax is calculated on your tax return. You get credit for the withholding, and you might owe more, or if the withholding was more than the tax, the extra is added to your refund.
