Thanks for sending the link showing the non-coronavirus exceptions to the 10% additional tax.

The only one that I think might apply is the Medical one.  It states the following:

amount of unreimbursed medical expenses (>10% AGI for 2021).

The spouse pays a large amount for health insurance for her and her husband, and this amount may be greater than 10% of their joint Adjusted Gross Income.

If this is true, would they qualify and thus not be subject to the 10% additional early distribution tax by inserting exception number 05 in Part 1, Line 2 of Form 5329?