If you withdrew the money due to a Federally declared disaster (like a hurricane, flood, or wild fire--COVID doesn't count any more) you can spread the tax over 3 years and the first $100,000 can be exempt from the 10% penalty. There are no other rules that would allow you to defer the tax. And it must be a declared disaster, not just bad circumstances.
https://www.irs.gov/instructions/i8915f
