I am owner of annuity, mother is annuitant. I withdrew money to pay for her nursing home care. I am under age 59 1/2. Do I have to pay 10% penalty for early wd?

[DoninGA]

Yes, you will have the 10% early distribution penalty assessed on your federal tax return as a tax liability.

IRS website for exceptions to the early withdrawal penalty from funds that are not an IRA - https://www.irs.gov/taxtopics/tc558

[RobertB4444]

@DoninGA is correct that you will have to pay the 10% penalty unless your mother is your dependent and you are deducting medical expenses on her behalf.  In that case you can withdraw the amount that you owed in medical expenses in excess of 7.5% of your AGI without a penalty.

A portion of your mother's nursing home care may qualify as medical expenses.  If she is your dependent then you should consult a tax professional about whether you can deduct those expenses.

@jolieman11