You CAN efile the return because your AGI will NOT be zero because of the IRA distribution to report. Your TAXABLE income will be zero. The 5329 for the penalty exception will be part of the return you efile.
You will NOT be eligible to use the FREE Turbo Tax option so don't even try.
To efile the return for FREE you will need to use one of the IRS FREE FILE options that becomes available mid to late January ONLY thru the IRS website here : https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free
