Assuming you had retirement plan under IPERS - http://www.ipers.org/ - there are two issues in connection with this distribution.

• early distribution penalty - that is 10% - in general it is due if you are below 59 1/2. Some exemptions apply.
• because taxes on contribution were deferred - the distributed amount will be taxable income. The tax rate depends on the total, income, filing status, etc

There are certain exceptions to this penalty. The following five exceptions apply to distributions from any qualified retirement plan:

1. Distributions made to your beneficiary or estate on or after your death.
2. Distributions made because you are totally and permanently disabled.
3. Distributions made as part of a series of substantially equal periodic payments over the life expectancy of the owner or life expectancies of the owner and the beneficiary. If these distributions are from a qualified plan other than an IRA, you must separate from service with this employer before the payments begin for this exception to apply.
4. Distributions that are equal to or less than your deductible medical expenses, that is, the amount of your medical expenses that is more than 7.5% of your adjusted gross income. You do not have to itemize to meet this exception.
5. Distributions made due to an IRS levy of the plan.

The following additional exceptions apply only to distributions from a qualified retirement plan other than an IRA:

1. Distributions made to you after you separated from service with your employer, if the separation occurred in or after the year you reached age 55,
2. Distributions made to an alternate payee under a qualified domestic relations order, and
3. Distributions of dividends from employee stock ownership plans.

The following exceptions apply only to distributions from IRAs:

1. Distributions equal to or less than your qualified higher education expenses,
2. Distributions made to pay for a first-time home purchase, and
3. Distributions made to pay health insurance premiums if you are unemployed.

Please review if any related to your situation.

To estimate your Tax Liability we need to know your filing status? any dependents? are you using standard deduction or itemize? - what would be estimated amount? any other deductions you use?

Please let me know if any clarification needed.