Hi, I was on a tourist B1 visa for over 183 days in 2008 and did not have any income in US or anywhere else. I only have a bank account in the US, in the form of an IRA retirement account, because I worked legally in the US on an H1B until 2007. In 2008 I withdrew about $6000 to help pay for my stay in the US. I was told that I may have to pay a 10%penalty for early withdrawal. So,
(1) do I have to file form 1040NREZ for 2008 because I withdrew money from my IRA account? (that was my only source of "income". I also took out an internal loan with TIAACref for ($6k), but they told me that doesn't need to be reported.)
(2) will I have to pay the 10% penalty?

Thanks for any help!

Redundant question; already answered.

Yes, you need to file a tax return.

Yes, you will pay taxes on the distribution.

Yes, you will pay the 10% Early Withdrwal Penalty.