1099R - Code 1 USed but Participant is Disabled

1099R was issued with a Code 1 for a 2022 distribution but the Participant is claiming they would qualify for the disability exception to the 10% penalty tax.  My understanding is that even though the Code 1 was used, which specifically is titled "Early distribution, no known exception.", you could claim eligiblity for the waiver of the penalty tax.  i.e., we don't have to issue an amended 1099-R.  Is this correct?  Can anyone point me to anything explaining how this is done? I assume it is straightforward.  This must happen on a fairly regular basis.  

I believe the person would need to attach Form 5329 to their tax return.

Yes - that's the form.  ( I was looking, too for it but C.B. beat me to it!)  When my husband was first disabled a few years back we received a 1099-R from an IRA withdrawal that was coded with "1" because he was only 57.  I prepared and sent the 5329 form with our return to show that the 10% did not apply.

I knew "you guys" would know!

And this is a recurring situation:

Many payers lack a directing plan administrator’s instruction about a disability if deciding a disability was unnecessary to approve a claim for a distribution.