From the draft 8915-F instructions, with my bold/underline for emphasis. Distribution is already reported on 2020 taxes, but income from 2nd and 3rd division will be on 2021 and 2022 taxes. And yes, consensus in this thread is we have to wait, and there are two camps: wait will be short and wait will be long.
"Purpose of Form
Use Form 8915-F to report:
• Qualified 2020 disaster distributions made
in 2021 (coronavirus-related distributions
can't be made after December 30, 2020);
• Repayments of qualified 2020 disaster
distributions;
• Income in 2021 and later years from
qualified 2020 and later disaster
distributions; and
• Qualified distributions received on
January 1, 2021, for the W"
