Hi Lisa and thank you for the response.  The box under Line 5 is checked and my client is alive and well.  Our goal is to pay the tax on the distribution in full with no 3 year spread but avoid the 10% penalty as we truly pulled the funds for the cash due to limitations in employment with the Coronavirus Pandemic.  We had tax withheld upon the distribution.  What is strange about this is the entry on 5b on the 1040 is showing my full distribution, but it's showing a reversing entry on 4b on the 1040 of the full amount???  I populated this tax return early in the tax season, waiting for the 8915E to become available.  I have even tried to delete the original 1099R and have re-entered it with the same results.