You won't find the penalty exception for the first year a child was born or adopted in your 2019 tax return options.
The Setting Every Community Up for Retirement Enhancement (SECURE) Act, enacted Dec. 20 is effective for IRA distributions after 2019. So, that exception to the 10% early withdrawal penalty will be available on your 2020 tax return, for withdrawals made on or after January 1, 2020.
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