what type of a/c and what was the purpose of the withdrawal?
if you are asking about an early withdrawal from a retirement plan here's the rules
CORONAVIRUS-RELATED RETIREMENT PLAN DISTRIBUTIONS
Congress recognizes that the economic downfall has caused individuals to lose their jobs and source of income needed to support themselves and their families. The CARES Act provides an additional cash-flow opportunity by waiving the 10% penalty on early retirement plan distributions provided for in code section 72(t) on 2020 coronavirus-related distributions up to $100,000. A coronavirus-related distribution is any distribution made in 2020 from an eligible retirement plan to an individual (1) who is diagnosed with COVID-19, (2) whose spouse or dependent is diagnosed with COVID-19, (3) who experiences adverse financial consequences as a result of being quarantined, furloughed, laid off, having work hours reduced, being unable to work due to lack of child care due to COVID-19, closing or reduced hours of a business owned or operated by the individual due to COVID-19 or other factors as determined by the Secretary of Treasury. As the terms “adverse financial consequences” are somewhat subjective, it is expected that the IRS will issue further guidance regarding the third criteria. The distribution would be included in the individual’s taxable income ratably over 3 years, unless they elected to include the full amount in the year of distribution. Alternatively, if an individual receives a coronavirus-related distribution from a retirement plan, they can repay the distribution amount to an eligible retirement plan within 3 years and the distribution will be treated as a rollover contribution (a non-taxable event).