RE: While I know it has been a long time, COVID didn't start in the US until 2020.

Technically, some international political activists claimed COVID started in the US before 2020, way before the blowup in Wuhan (which was closed off in late January, 2020).  I didn't say me.  I said some international political activists.  Also, that's besides the point of the issue here.

Back to the issue, here's a crash course: (remember the tax payer has to be a qualified individual as defined in the Code.

Q4. What is a coronavirus-related distribution? 

A4. A coronavirus-related distribution is a distribution that is made from an eligible retirement plan to a qualified individual from January 1, 2020, to December 30, 2020, up to an aggregate limit of $100,000 from all plans and IRAs.

Q13. How do qualified individuals report coronavirus-related distributions?

A13. If you are a qualified individual, you may designate any eligible distribution as a coronavirus-related distribution as long as the total amount that you designate as coronavirus-related distributions is not more than $100,000. As noted earlier, a qualified individual may treat a distribution that meets the requirements to be a coronavirus-related distribution as such a distribution, regardless of whether the eligible retirement plan treats the distribution as a coronavirus-related distribution. A coronavirus-related distribution should be reported on your individual federal income tax return for 2020. You must include the taxable portion of the distribution in income ratably over the 3-year period – 2020, 2021, and 2022 – unless you elect to include the entire amount in income in 2020. Whether or not you are required to file a federal income tax return, you would use Form 8915-E (which is expected to be available before the end of 2020) to report any repayment of a coronavirus-related distribution and to determine the amount of any coronavirus-related distribution includible in income for a year. See generally section 4 of Notice 2005-92.