The 8915E form is available for efiling now. I have been filing quite a few returns using this form through H&R Block systems. The 10% penalty is assessed when you take an early distribution from a retirement account before age 59 1/2 without any applicable exceptions. The penalty is 10% of the distribution. Filing 8915E will enable you to avoid the penalty provided the distribution was Covid19 related. You can, of course, file without the 8915e, but you will likely have to pay the penalty.
