What is included in Distributions for eligible emergency expenses?

If you're referring to distributions from pensions, annuities, IRAs or retirement plans reported on Form 1099-R, the IRS states:

An emergency personal expense distribution is a distribution made from your applicable eligible retirement plan that is used for purposes of meeting unforeseeable or immediate financial needs relating to necessary personal or family emergency expenses. There are certain limits that apply for emergency personal expense distributions (one per calendar year, dollar limits of generally not more than $1,000, and limits on subsequent distributions). 

See Distributions for emergency personal expenses in the Instructions for Forms 1099-R and 5498 (2024) for more information.