You can't. 

Maybe $10,000 of the distribution can be exempt from the penalty. Was the withdrawal from an IRA? Or from 401(k), etc?

Or, how old is the client?

Look at Form 5329 and its instructions for applicable exceptions to the penalty.

Only  the first $10,000 can be exempt from penalty ($1,000) when its taken from an IRA (401ks dont count), you'll use Form 5329 for that exception.