Just need to bounce this off others...Have a client...HOH...45 years of age, AGI is 27841...She took a total IRA distribution shown on her 1099-R...amount only 1671..both gross and taxable...Had taxes witheld $167.10. Distribution code 1 with IRA checked (early distribution no exceptions). Fully qualifies for HOH...daughter lives with her...turned 17 in 2023....no problem on any due diligence...my question/problem is....Proseries is showing her distribution on 4a of 1040....but on 4 b it is showing 0 taxable....and there is no 10% penalty calculating either on schedule 2...did I miss some new ruling on distributions? this should be taxable .   Any input is helpful....But if you find this too silly of a question....scroll on by...I also did update my software this morning....to make sure it was all current.  I have found that if i "Uncheck" the IRA/SEP/Simple box....it carries the taxable amount to line 5b....and it does calculate the 10% penalty on line 8 of schedule 2.....this seems like a software problem....but at this moment....I am unsure.