I am preparing a 2020 joint return and the spouse received a Form 1099-R with a 1 in the Distribution Code box.  Further down on the entry form is a section entitled Qualified Disaster Distribution Smart Worksheet with several boxes to check if applicable.  My client does not have any of the typical casualty losses, but I.m wondering if she can check the Coronavirus box.  What are the qualification to check this box?

I understand that if she qualifies she can include Form 8915-E and avoid the 10% early withdrawal penalty.  She is not interested in spreading the distribution over three (3) years..