Generally, if you are under age 59 1/2, you must pay a 10% additional tax on the distribution of any assets (money or other property) from your traditional IRA. Distributions before you are age 59 1/2 are called Early Distributions.
The 10% additional tax applies to the part of the distribution that you have to include in gross income. It is in addition to any regular income tax on that amount.
Exceptions to this rule are outlined in the IRS Instructions for Form 5329 Additional Taxes on Qualified Plans (Including IRAs and Other Tax-Favored Accounts), page 4:
# - Exception Description
To enter the exception amount and code for your situation in the TaxAct® program (after entering the Form 1099-R distribution information):