the below is from the IRS handbook...
If only item (1) applies and
distribution code 1 is correctly shown in
box 7 of all your Forms 1099-R, you
don’t have to file Form 5329. Instead,
multiply the taxable amount of the distribution by 10% (0.10) and enter the result on line 8. The taxable amount of the
distribution is the part of the distribution
you reported on Form 1040, 1040-SR, or
1040-NR, line 4b or 5b, or on Form
4972. Also check the box on line 8 to indicate that you don’t have to file Form
5329. But you must file Form 5329 if
distribution code 1 is incorrectly shown
in box 7 of Form 1099-R or you qualify
for an exception, such as the exceptions
for qualified medical expenses, qualified
higher education expenses, qualified
first-time homebuyer distributions, or a
qualified reservist distribution.
