Can IRA withdrawals be spread out in 3 years just like 401K distributions?

I have a client who withdrew $45K from his IRA.  When I select the COVID-19 option, it calculates $13K to be reported in 2020.  I thought the program would calculate $15K for 2020, 2021 and 2022.  Are IRA and 401K distributions treated differently for the 3 year spread?