I should have just said that the portion rolled by a non-spouse beneficiary is not permitted to be reported on Form 8915-E. Only the portion not rolled over is permitted to be reported on Form 8915-E and only for the purpose of spreading this income over three tax years by a beneficiary who was qualified to receive a coronavirus-related distribution. If you did not qualify to receive a CRD, you are not permitted to use Form 8915-E for any purpose.
