You fill out form 5329 with exception code 12 which includes • Coronavirus-related distributions. The form is ready. I think @IRonMaN is talking about the form to carry the income over three years. ( see you give good mind reading classes). 😁
Just wait, they are supposed to have ready by Feb. 18th. Scroll down the 1099R and will see the Coranavirus Related Distribution, put a check and that should waive the 10 % penalty once it is updated and also in 8915E. No rush.
To be honest, I hadn’t even looked at an 8915E yet. But everyone around here has been voicing their frustrations about the form not being ready and it was holding up a bazillion returns. I did look and the most recent draft form of the 5329 does show COVID under exception 12.