Do stimulus checks count as disaster distributions?

[DMarkM1]

No.  Stimulus checks are advances of refundable credits on your tax return.  They are not taxable income.  They will not raise your tax or lower your refund. 

A disaster distribution is from a retirement account (IRA, 401k for example) and is taxable income.  You will get a form 1099-R showing distributions which you will use to report that income.  After entering the form 1099-R information you will be asked a series of questions to determine if the distribution meets the criteria to be treated as a disaster distribution.  If qualified as a disaster distribution any early withdrawal penalties are waived and one can spread the tax on the distribution income over 3 years.