Ive never had one of these.  Im not sure I understand how it works.

Ive got a new client for 2019, in 2018 she took a $30,000 distribution from her 401k as a qualified disaster distribution.

In her 2018 tax return I see a 1099R worksheet (HRBlock) for the 30k, with a taxable amount of 10k, coded L1

I also see the 8915B that shows that 10k taxable amount.

She didnt have any 1099R for 2019, but it looks like shes supposed to be paying tax on 10k a year for 3 years, is that how this works?   

How does it get entered in 2019?