"Couple took an early distribution on their IRA for 2020."

There is only Account Owner. Not "couple." The one person is who you are working on; or two separate accounts, one for each Owner. No one jointly owns IRA accounts.

Here are the articles:

https://proconnect.intuit.com/community/individual/help/proseries-form-1099-r-faq-s/00/4853

https://proconnect.intuit.com/community/retirement-tax-credits-and-deductions/help/generating-form-8...