Lisa -

Quoting from page 2 of 8915-E instructions:

"Coronavirus-related distributions.

A coronavirus-related distribution is a retirement plan distribution that was made: 1. In 2020 before December 31, 2020 and 2. To a qualified individual."

And yes, my client did inform the IRA trustee it was a coronavirus related distribution but a separate 1099-R was not provided.