Taxpayer came to US from Canada 8 years ago to teach at US University and contributed to the schools TIAA retirement plan. The taxpayer’s teaching position was eliminated in May 2021 and the taxpayer returned to Canada shortly thereafter with no expectation of returning to the US. After leaving the US, she took distribution from plan. The taxpayer was under age 50 and recieved a 1099R, code with 20% tax withheld. Since the distribution was received after leaving the US, does the distribution remain taxable in the US and subject to the additional tax for early withdrawal?

Thank you

Jeff