The IRS has posted a final version of the 2020 Instructions for Forms 1099-R and 5498.

Form 5498
IRA providers are required to report repayments of Qualified Birth or Adoption Distributions as repayments in Boxes 14a and 14b. The amount of the repayment will be reported in Box 14a and “BA” is to be reported in Box 14b.

Form 1099-R
IRA providers are required to report Qualified Birth and Adoption Distributions in Box 7 of Form 1099-R with a Code 1 (Early distribution, no known exception), a Code J (Early distribution from a Roth IRA), or a Code S (Early distribution from a SIMPLE IRA in the first 2 years, no known exception), when applicable. With IRA providers reporting with Codes 1, J and S, it will be the IRA owner who is responsible for claiming the penalty exception for a Qualified Birth or Adoption on his taxes.

Link to Final Instructions