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If the entire distribution was permissibly rolled over pursuant to IRS Notice 2020-51, there is no distribution to report on Form 8915-E.
Form 8915-E is for reporting distributions so that the taxable income can be spread over three years and so that the distribution can be repaid over three years (except that repayment over three years does not apply to distributions paid to non-spouse beneficiaries), and only applies to those who met the requirements for being eligible to receive a coronavirus-related distribution. With no net distribution after the rollover, there is nothing to report on Form 8915-E. What you did was a repayment based on IRS Notice 2020-51, which has nothing to do with Form 8915-E.
‎February 8, 2021
6:00 AM