10% early withdrawal penalty waived question

[sdarave]

In my Kiplinger letter of Jan 24 2020 there is mention of the early withdrawal penalty from retirement accounts being waived if the withdrawal is $100,000. or less. The article goes on to say that amounts exceeding that 100K limit have the 10% penalty spread over three years. I'm uncertain about how to do that. Any suggestions? Is this only for federally declared disaster areas?
Looks to me like it is---
Thanks, hope your season is going well

[TaxGuyBill]

Yes, that is only for qualified disaster areas.

I think you can avoid the penalty by using Form 5329. The income tax itself can be spread out, and there will eventually be a Form 8915-C and 8915-D for that, but they are not out yet. They will probably come out later this month.