The exception for a qualified birth or adoption distribution is reported on Form 5329 line 2 with code 12 Other reason and attaching a statement that provides the name, age, and TIN of the child or eligible adoptee. On the page where TurboTax asks if any of these exceptions apply, enter the amount, not to exceed $5,000, in the Other reason box. Attaching the explanation will likely require that you paper-file your tax return.
