Unless the Form 1099-R has code 2 in box 7, you are required to file Form 5329 claiming the SEPP exception to the early-distribution penalty, otherwise the IRS will assess the penalty. You can file Form 5329 stand-alone if you don't need to file Form 1040 for any other reason, just complete, sign and mail Form 5329. If you instead choose to e-file using TurboTax, TurboTax will include Form 1040 in addition to Form 5329.
https://www.irs.gov/pub/irs-pdf/f5329.pdf
https://www.irs.gov/pub/irs-pdf/i5329.pdf
