My guess is that they will have a special code for coronavirus-related distribution because it's supposed to require certification from the individual.  The statutory language doesn't just say any distribution but attached various conditions (which are relatively easy to meet given the state of affairs).  There're also special treatments of such distributions for spreading the tax over 3 years (remember when ROTH was first introduced?) and option for repayment (to be treated just like a tax-free 60-day rollover).