tax on 401K with no other income

[kenbitz]

My son has been unemployed all year, and wants to take some money out of his 401k to pay for rent, ins, etc. He is single and has no other income. If he takes, for example, $20,000 from his 401K, what penalties & taxes would he pay? Is there an amount on the tax return that if he makes under that amount in gross income, he would get his taxes (that were withheld at distribution) refunded to him? He lives in Mississippi, so no state taxes on 401k.

[Bsch4477]

$15,750 is the standard deduction for a single person in 2025 so he would pay10% in tax on anything over that amount plus a 10% penalty on the entire distribution.