There are no Cares Act distributions for 2021. This expired December 31, 2020.
C. Definition of coronavirus-related distribution Section 2202(a)(4)(A) of the CARES Act defines a coronavirus-related distribution as any distribution from an eligible retirement plan made on or after January 1, 2020, and before December 31, 2020, to a qualified individual. Section 2202(a)(2) of the CARES Act limits the amount of aggregate distributions 6 from all eligible retirement plans that can be treated as coronavirus-related distributions to no more than $100,000. IRS COVID