The covid disaster provision that allowed the 2020 distribution as reportable income optionally being split into three years for tax reporting is not subject to penalty, because it is not considered an early distribution. So far, there is no similar provision for 2021 new distributions.

The Form 8915 series is meant for you to keep using for each disaster "year" and that's why you will continue to use the -E for 2020, for all the years where an event qualified and was reported on the -E in the first place.

Hope that helps.