It depends what the reason for the exception was. The codes are below. Code 12 is other.
Exception
01 Qualified retirement plan distributions
(does not apply to IRAs) you receive
after separation from service when
the separation from service occurs in
or after the year you reach age 55
(age 50 for qualified public safety
employees).
02 Distributions made as part of a series
of substantially equal periodic
payments (made at least annually) for
your life (or life expectancy) or the
joint lives (or joint life expectancies)
of you and your designated
beneficiary (if from an employer plan,
payments must begin after separation
from service).
03 Distributions due to total and
permanent disability. You are
considered disabled if you can furnish
proof that you cannot do any
substantial gainful activity because of
your physical or mental condition. A
medical determination that your
condition can be expected to result in
death or to be of long, continued, and
indefinite duration must be made.
04 Distributions due to death (does not
apply to modified endowment
contracts).
05 Qualified retirement plan distributions
up to the amount you paid for
unreimbursed medical expenses
during the year minus 10% (or 7.5%
if you or your spouse were born
before January 2, 1952) of your
adjusted gross income (AGI) for the
year.
06 Qualified retirement plan distributions
made to an alternate payee under a
qualified domestic relations order
(does not apply to IRAs).
07 IRA distributions made to certain
unemployed individuals for health
insurance premiums.
08 IRA distributions made for qualified
higher education expenses.
09 IRA distributions made for the
purchase of a first home, up to
$10,000.
10 Qualified retirement plan distributions
made due to an IRS levy.
11 Qualified distributions to reservists
while serving on active duty for at
least 180 days.
12 Other (see Other next). Also, enter
this code if more than one exception
applies.
