You used the word "retirement" and not Account/Plan Type. Not being vested, means not a 401(k), not a 403(b), not a SIMPLE IRA, not an SEP IRA? In other words, what is this? That's important.

Covid doesn't apply to 2022.

"Only $30k" you have to read if some disaster applies:

https://www.irs.gov/newsroom/tax-relief-in-disaster-situations

Or a hardship condition that qualifies:

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-hardship-distributi...