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Hello and thank you for using Just Answer. Early withdrawals from a ESOP will be included in your gross income and tax at your regular tax rate. You will also be subject to a additional tax equal to 10% of the amounts withdrawn that is includible in your gross income. You can file with your tax return Form 5329, Additional Tax on Qualified Plan (www.irs.gov/pub/irs-pdf/f5329.pdf) to waived the 10% penalty due to your disability.