I was facing eviction and was advised this amount could be used for emergency rent. 1099-R has a section for Distributions for eligible emergency expenses. Is this it?

[MindyB]

Yes, this would be considered an emergency. Be aware that an emergency will allow you to make a withdrawal, still subject to tax, but without the 10% early withdrawal penalty.  You can take one financial withdrawal emergency per year, not to exceed $1,000.