The 10% penalty is only waived for qualified individuals as defined under the CARES Act.  The criteria is largely all encompassing, but it is not a get out of jail card for everyone.

If your client meets those conditions, you will need to go down the 1099-R form and click the box for Coronavirus distribution.  At that point, you will receive an error message, because Form 8915-E has not been finalized.

See here:

How to enter coronavirus-related retirement plan d... - Intuit Accountants Community