This person was laid off the job in Jan 2020 but did received a severance package.  The taxpayer (age 32) was unable to find employment due to Covid 19.  This person started unemployment in 2020 and is still unemployed.  The taxpayer withdrew $15,000 from their 401K and withheld $1500.  Still on Schedule 2 there is "other taxes" equaling $1500.  I believe that to be the penalty.  How do I clear that in light of the penalty forgiveness in 2020.