OK - I figured out a work around to identify those clients who elected to spread the Corona-virus distribution over 3 years.

IN the 2020 software, set up a custom view. Select the TOTAL IRA, TAXABLE IRA AND TAXPAYER AGE fields. Then visually scroll down by age and compare the total TAXABLE IRA column to the TOTAL IRA column. That way I was able to identify all of my clients who made this election.

Sure would be nice though to just have a query. I had one client who I already filed his return, so I have some crow I have to eat with him.