If you are age 59½ or older, or reached age 55 in or after the year in which you separated from service from the company providing the 401(k) (if you indeed have separated from service), you are not subject to an early-distribution penalty on the 401(k) distributions. Otherwise, only the portion of medical expenses for which you receive a deduction on Schedule A (or would receive as a deduction if you itemized) can be applied as an exception to the early-distribution penalty. If the total of your 401(k) distributions was more than the portion of medical expenses in excess of 10% of AGI (or 7.5% of AGI if either you our your spouse is age 65 of older), you will be subject to some amount of early-distribution penalty unless a different exception applies
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