on the 1099-R, scroll down to the QUALIFIED DISASTER DISTRIBUTION SMART WORKSHEET, and click on the 2020 coronavirus box and the one below it, entire amount. Then go to the 5329-T, scroll down to the Distributions Not Subject to Additional Tax smart worksheet, and on line 11, enter the amount. Before leaving that page, make sure that Line 2 has code 12 in it, and the amount. Then go to the 8915-E, and at the bottom of Part 1, make sure the 3-year question is marked the way you want.
"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:
"Level Up" is a gaming function, not a real life function.