Form 5329, exception 12 - Other is whats used for the penalty relief due to Covid.
If you want to spread the taxability of the distribution out over 3 years, you'll need Form 8915E which wont be ready until the end of this week.
♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
