Per the IRS:
Qualified 2020 Disaster Distribution Requirements In order to be a qualified 2020 disaster distribution, the distribution must be a coronavirus-related distribution, that is,
1. The distribution was made in 2020 before December 31, 2020; and
2. The distribution was made to a qualified individual. See Qualified individuals next for details.
If (1) and (2) apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified 2020 disaster distribution, regardless of why the distribution was made. Qualified 2020 disaster distributions are permitted without regard to your need.
QDD
