Did you read the Form 8915-E instructions?

https://www.irs.gov/pub/irs-prior/i8915e--2020.pdf

There are Limits, date ranges, etc. Including:

"Eligible retirement plan. An eligible retirement plan can be any of the following.•A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan).•A qualified annuity plan.•A tax-sheltered annuity contract.•A governmental section 457 deferred compensation plan.•A traditional, SEP, SIMPLE, or Roth IRA."