Hi, you do not need the 8915E for that. Just go to Form 5329, Look for worksheet Distributions not subject to additional taxes, look for Letter L, Other , type the amount of the distribution in the space provided, you will that PS writes a code 12 on Line 12 and waives the 10% penalty. If you look for instructions in the IRS website for Form 5329 , code 12 is reserved for all Coronavirus related distributions. Maybe 8915E will be another way and also to split the distribution which can also be counter productive. Thank you.