Correct, they are not checked.
Here's what I answer:
Did you get a 1099-R in 2021? - NO
Have you ever taken a disaster distribution before 2021? - YES
Did (taxpayer) take a 2020 Qualified Disaster Distribution? - NO
Did (spouse) take a 2020 Qualified Disaster Distribution? - YES
Total Qualified Disaster Distribution Reported in 2020:
If this was a Coronavirus-related distribution reported in 2020 check here. (Box is checked)
2020 For 8915E, line 4, column b: $7,000
Qualified 2020 Disaster Distributions from Retirement Plans (Other Than IRAs): Empty
Qualified 2020 Disaster Distributions from Traditional, SEP, SIMPLE, and Roth IRAs:
2020 Form 8915E, line 17, if you checked the box on that line, enter 0 - empty
2020 Form 8915E, line 18 - empty
2020 Form 8915E, line 17 - $2,333
Did (spouse) repay any 2020 Qualified Disaster Distribution in 2021? - NO
Did either of you take a disaster distribution in 2017, 2018, or 2019? - NO
That ends the questions and puts me back at the "Your Income" page. My refund amount doesn't change nor enters anything in line 4b of the 1040. I am subject to taxes on 1/3 ($2,333) of my 2020 distribution but it's not reflecting that.
