The 8915-E allows 3 years to pay the tax or repay the amount to the retirement account. It is also required if the only reason that the distribution was even allowed from some requirement plans before retirement age.
If you do not want to spread the tax or pay it back and you could take the distribution without it being COVID related then you do not file a 8915-E at all.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
