From: https://www.irs.gov/newsroom/coronavirus-related-relief-for-retirement-plans-and-iras-questions-and-...

"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."

Any distribution after that date range did not qualify as covid-related. There might be other disaster distributions for which this taxpayer qualifies; or, there might be regular distributions that are taxable. Or, this person keeps taking money that now is subject to early distribution penalty. All of these would be taxable to some degree in the year taken, if they were from deferred plan accounts. The issuer of the first distribution is unlikely to have kept issuing forms in the later years, as they would not even know if a covid-related distribution was reported all in that first tax year.

It seems your taxpayer hasn't clearly stated what is their ongoing activity, in this case.