TP who is under 59 1/2 and not meeting any exception for a code 2 in box 7 received a 1099-R from her employer's 401-K trustee with code 2 in box 7.

At the time of the distribution TP informed the trustee that she was taking  the distribution per the cares act and the trustee  used code 2 in Box 7.

I'm thinking I should be good to go without any need for form 8915-E since their is not a penalty to waive

Would that Assumption be generally accepted or would a corrected 1099-R be MORE correct?

Thanks for any input.