I'm not sure what you mean by "communicate" or who you think you have to communicate with. You don't have to send the IRS any information about your disability with your tax return or ahead of time. If you meet the definition of disabled in Publication 590-B you will just indicate on your tax return that the withdrawal was because of disability. Your tax return will include Form 5329 showing the reason for the withdrawal and eliminating the 10% penalty. If the IRS wants any more information, such as proof of your disability, they will send you a letter asking for it. You should obtain written proof of your disability and keep it with your tax records in case the IRS asks for it.
