Qualified 2020 Disaster Retirement Plan Distributions and Repayments.

[Brian EA]

Taxpayer withdrew $20,000 from an IRA in 2020 and misplaced the paperwork. In late 2022 he sent me the 1099R. requesting that I amend the return and spread it over 3 years because it was a disaster retirement plan distribution. At the close of 2022 he recontributed the entire amount to the IRA.I amended both 2020 and 2021 to show the distributions. No taxes were paid on the distributed amounts.
I need to prepare a second amendment to report the repayment however I cannot find a way to report it on the 2020 8915E or 8915F. Instead, it asks if any amount was repaid before the 2020 return was filed. The same was done in 2021.
I could not find any information on the following; If the funds were not paid in the particular year will the IRS disallow the payments made in the following year?
Any advice on how to approach this situation?

[TaxGuyBill]

The IRS neglected to let us know how to report the recontribution, but you can look at page 3 of the Draft Instructions (page 4 of the PDF) and that tells how to report it.

The recontribution can be done any time in the 3 year period, and as you said, you can amend the prior returns to remove the taxable amount.

https://www.irs.gov/pub/irs-dft/i8915f--dft.pdf

[Brian EA]

None of the worksheets on The Instructions for Form 8915-F are applicable to my situation. They say to take numbers from one line and put it on the other, but the numbers are zeroes.
I was on the phone with the IRS, Practitioners Priority Service for 105 minutes and they still couldn't provide an answer.
Although they say that the Recontribution can be completed in 3 years and since there are no lines on repayment on the 8915 series after the return has been filed for that particular year, I think they meant that the taxpayer will have to pay the taxes for that year. It's no problem for 2022 because the return has not been filed as yet.
No one has come up with an answer as yet.

[TaxGuyBill]

None of the worksheets on The Instructions for Form 8915-F are applicable to my situation.

Did you read page 3 of the Draft Instructions like I mentioned (page 4 of the PDF)?


Carrybacks.
Follow Step 1andStep 2below when carrying
back amounts. These steps are followed by examples.
Step 1. Determine the line(s) to use.If the original
distribution was not an IRA distribution and you are carrying an
excess repayment back to:
•2020, include the carried back amount on 2020 Form 8915-E,
line 10;
•2021, include the carried back amount on 2021 Form 8915-F,
line 14; and/or
•2022, include the carried back amount on 2022 Form 8915-F,
line 14.
If the original distribution was an IRA distribution and you are
carrying an excess repayment back to:
•2020, include the carried back amount on 2020 Form 8915-E,
line 18;
•2021, include the carried back amount on 2021 Form 8915-F,
line 25; and/or
•2022, include the carried back amount on 2022 Form 8915-F,
line 25.
Step 2. Add this sentence.Write "$_______ carryback
from [enter here the year the excess carryback occurred] Form
8915-[E or F, as applicable]" on the dotted line to the left of the
line on which you are including the carried back amount.