PENNSYLVANIA: 1099-R code 2 taxable to PA?

[John of PA]

Client was laid off her job and collected unemployment. She withdrew her entire 401k from her plan at work. She received a 1099-R with a code 2 (early pre-mature distribution, exception applies). For Federal it is taxable but not subject to penalty. Client turned age 59 Nov of 2017. The PA instruction indicates it may or may not be taxable to PA. No PA tax was withheld. Any thoughts if this 1099-R is taxable to PA. Thank you.
Tullio Falini Jr.

[BP.]

Distribution up to the amount of employee's contributions is non-taxable (recovery of basis.)

[John of PA]

Thank you BP.

[Dusty2004]

Here is wht they don't say

In PA - if she is of normal retirement age for the company she worked for - then it is not taxable to PA. But if it is taxable to PA it is taxable to the local.