All 401k withdrawals are subject to regular income tax.
There are some exceptions to the 10% penalty for early withdrawal if you are under age 59-1/2, but the exceptions are different for different types of plans and an IRA is not the same as a 401k in the tax law even though they have the same basic purpose.
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-o...
