Where do I show the 10% penalty on early IRA withdrawal. (reports, income)

[JohnFitz]

I removed 10000 from an IRA and the investment company withheld an early withdrawal 10% penalty for state and federal. Can someone tell me where I show on the 1040 form that the penalty has already been paid.

Thanks

John.

[Bradmilano]

Distribution reports as income on line 15b of form 1040. Form 5329 gets attached with the 10% calculation and the penalty flows to 1040 line 59. The penalty withheld gets treated as withholding and reported on line 64.