No spread of tax. Any tax paid in is no different than any withholding or estimates; it's against the current year Total owed. If there is overpayment, you can select to let it ride to 2021, as usual.

Just to clarify, spreading out the distribution is not for a "hardship".  It is for specific situations for a person in relation to COVID (see the instructions for Form 8915-E).

THANX

IT IS COVID RELATED