I didnt have income this year. But took 5000.00 out of my IRA early. Total income is 5000.00. I don't have to file taxes but what about the penalty? How do I pay that?

[Critter]

Yes you must file a return and the penalty will be computed and paid on said return even if you have the 10% withheld from the distribution you still MUST file a return even if the return balances out to zero. 

[dmertz]

If you are otherwise not required to file a tax return, you can file Form 5329 stand-alone.  See the instructions for Form 5329:  https://www.irs.gov/instructions/i5329#idm140250429552880