@tuanngnttax wrote:
For the reason of COVID-19, do I have to provide proof to IRS? and the box 7 distribution code is 2 for that right?
No you are not required to provide proof to the IRS. Why the Payer entered a code 2 in box 7 of the 1099-R can only be answered by the Payer.
The Covid-19 exception is only based on your need for the withdrawal. The Payer would not know why the funds were being withdrawn.
