No. It is added on after the deductions are subtracted from your income. Do you think you meet any of the exceptions?
For an IRA Early Withdrawal. There are several exceptions to the age 59½ rule. Even if you receive a distribution before you are age 59½, you may not have to pay the 10% additional tax if you are in one of the following situations.
See Publication 590-B page 24 for Early Distribution exceptions
https://www.irs.gov/pub/irs-pdf/p590b.pdf
