disability and the 10% penalty

[abanky]

if a participant receives a lump sum distribution because of a social security defined injury, do they get the 10% penalty for early withdraw. and if so, since a 1099 does not need to be attached with filing, do they have to have one reissued?

thanks, Andrew

[Harwood]

Check IRC 72(t)(2)(A)(iii), which refers to 72(m)(7) for the definition of being disabled.

Also, check out Form 5329, especially line 2, if you think a 1099-R was miscoded.