Client took $10K out of IRA and also gave birth in 2021.  I've excluded $5K on the 5329 for no penalty for being under 59 1/2.  I've read that this needs a statement and has to be mailed in.  This can't be right?  The child is listed for the first time on the 2021 tax return.  Isn't that enough info for the IRS without adding to their paperwork back log.   How do I handle this?  Thanks in advance.