google 一下呀。 form 5329.

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-on-early-distributions#:~:text=Use%20Form%205329%20to%20report,to%20indicate%20the%20correct%20exception.

Use Form 5329 to report distributions subject to the 10% additional tax on early distributions from a qualified retirement plan, including traditional IRAs. If you received a distribution that meets an exception, but box 7 on Form 1099-R doesn’t show an exception, use Form 5329 to indicate the correct exception.