The IRS criteria for COVID disaster declaration includes loss of job due to COVID, but how is that determined? Obviously there are a lot of factors involved since not all businesses of the same type chose the same response (yet all were impacted the same by COVID). In my case the company indicates that business conditions drove the layoffs, and cornavirus / COVID is mentioned in the quarterly results statement (along with additional factors). Is there a way get an IRS determination prior to being audited? I am sure that just my assessment is would not sufficient in an audit. There are several 'complicating factors' as the company does have suppliers in Wuhan, is in an industry historically impacted by (and thus quickly reacts to) global health issues, and the job loss was in January 2020. This answer drives the ability to use 8915-E due to the IRA withdrawals due to the job loss.
