The tax return that you are preparing now is for 2019. You could not have made a Covid-19-related IRA withdrawal in 2019. The special provisions for IRA withdrawals for Covid-19 apply only to withdrawals made in 2020. If you made an early IRA withdrawal in 2020 because of circumstances related to Covid-19, you will indicate that on your 2020 tax return, that you file in 2021.
