Subsequent to the previous posts in this thread, the IRS expanded the definition of a qualified individual to include the spouse of the individual who was laid off. This means that as long as they experienced adverse financial consequences of the wife being laid off, the wife is a qualified individual because she was laid off and the husband is also a qualified individual because his wife was laid off. Each qualified individual can take Coronavirus-Related Distributions totaling up to $100k. The $100k limit is not a household limit.
