Unlike distributions from a Roth IRA, distributions from a Roth 401(k) are a proportionate mix of contribution basis and earnings, so if value of your Roth 401(k) account is more than the amount of your contribution basis, some portion of the distribution will be taxable. Normally the taxable amount would be subject to 20% mandatory tax withholding, but that has been waived for distributions that qualify as Coronavirus-Related Distributions. Of course you'll still own the income tax on this amount calculated on your tax return and you might need to have some withheld for taxes or pay estimated taxes to avoid a tax underpayment penalty for 2020.
To determine if any of this distribution will be taxable in the 22% tax bracket, you'll need to determine the taxable amount of the distribution and add that to what your taxable income would otherwise be. Also, if any of your income is taxable at long-term capital gains, the marginal tax rate will probably be higher than the tax-bracket rate. You would need to prepare an estimated 2020 tax return to get a better handle on the actual increase in tax liability resulting from the CRD.
