One thing that helped me was to download the 8915-E from the IRS website.
Read the instructions and fill it in manually.
Doing so allowed me to understand the logic which presuming you don't have prior years of disaster retirement fund loans (i.e. 8915-A, B, C or D), is pretty simple.
Being able to qualify an amount is self assessed based on a criteria questionnaire.
Of course, if you didn't "suffer" any of the hardships listed, you logically don't qualify.
Assuming you qualify, it asks how much of the 1099-R total qualifies as a disaster distribution (up to $100k).
The form continues asking if you want to split the taxes of that into three parts.
If you do, 1/3 of the gross total distribution becomes the "preliminary" 2020 taxable amount.
If you don't want to split it, the 100% of the distribution is the preliminary amount.
The form continues asking if you made a repayment.
If you did, it reduces the preliminary amount (100% or 33% depending on your election) by the repayment amount.
So, suppose you took $75K from your IRA in April of 2020 because you lost your job due to COVID-19.
You want to split the taxable amount over 3 years.
The prelim amount is therefore $25k ($75k / 3).
You subsequently repaid $20k of the loan.
The amount subject to tax is therefore $5k. ($25k - $20k).
If you repaid $25k or more, THIS year's tax liability for this distribution is $0.
Bear in mind that if you elected to split the withdrawal over three years, for each of the tax years 2021 and 2022, you still have the remaining thirds to pay taxes on (or to repay which based on other disaster loans, is an entirely different set of forms).
ALSO, if you're using TT (I'm the online version), complete your return and view it as part of the "print" process (prior to actually filing). The filled in 8915-E form will be there as part of your return documentation.
