Is the COVID pandemic considered a "qualified disaster"? Question is in regard to an early 401K withdrawal..

No, a 2021 401k distribution does not qualify as a disaster distribution.

A qualified coronavirus-related distribution is a distribution that was made from an eligible retirement plan to a qualified individual from January 1, 2020, to December 30, 2020, up to an aggregate limit of $100,000 from all plans and IRAs.

You were able to choose to have the distribution taxed over 2020, 2021, and 2022.

If you are referring to the 2020 distribution and want to report the second year income then, please be aware the Form isn't ready in TurboTax.

Once the section is available follow these steps to report any further tax to be paid or any repayment:

1. Login to your TurboTax Account 
2. Click on the Search box on the top and type “1099-R”
3. Click on “Jump to 1099-R”
4. If you do not have any 2021 1099-R answer "No" to "Did you get a 1099-R in 2021?" (If you have any other 1099-R then enter all 1099-R and after entering your last 1099-R click "Continue" on the “Review your 1099-R info” screen)
5. Answer "Yes" to the "Have you ever taken a disaster distribution before 2021?" screen