1099R eligible for 3 year averaging and penalty-free

[JoeyVegas]

What are the criteria for 1099R distributions to be classified as Corona qualified disaster distributions? Especially for IRA distributions. Most taxpayers will say they were adversely affected by Covid and will want to use the disaster status to avoid the 10% penalty and possibly use the 3-year averaging. If they or family members had Covid are we safe to assume we can claim the disaster? Further, almost EVERYONE was adversely affected somehow, even if they weren't personally touched with Covid. How should we document as preparers if someone qualifies to use the disaster status rules? Thank you.

[Lion]

https://www.irs.gov/pub/irs-pdf/i8915e.pdf

[New York Enrolled Agent]

What are the criteria for 1099R distributions to be classified as Corona qualified disaster distributions? Especially for IRA distributions. Most taxpayers will say they were adversely affected by Covid and will want to use the disaster status to avoid the 10% penalty and possibly use the 3-year averaging. If they or family members had Covid are we safe to assume we can claim the disaster? Further, almost EVERYONE was adversely affected somehow, even if they weren't personally touched with Covid. How should we document as preparers if someone qualifies to use the disaster status rules? Thank you.

Google IRS Notice 2020-50