I don't see a link on the IRA worksheet. but you can chase it down if you recognize the 10% is an additional tax shown on Sch 2. There it shows Form 5329 as required to be attached. 

Also, you can exclude the amount over 7.5% of your client's AGI that is an unreimbursed medical expense. 

From Pub 590-B

"Exceptions
There are several exceptions to the age 591/2 rule. Even if
you receive a distribution before you are age 591/2, you
may not have to pay the 10% additional tax if you are in
one of the following situations.
• You have unreimbursed medical expenses that are
more than 7.5% of your AGI."