The CARES act applies to distributions taken between January 1 and December 30, 2020, if you can certify that the distribution was due to a COVID related hardship. See this FAQ.
https://www.irs.gov/newsroom/coronavirus-related-relief-for-retirement-plans-and-iras-questions-and-...
If you can’t certify that the distribution was due to a COVID related hardship, then you may still be able to use the disaster provision mentioned by @dmertz . Otherwise, all the normal rules about early distributions would apply including the penalty and the income tax.
