igould, you mentioned paying back 45%. If you pay back 45% before the due date of your 2020 tax return, no part of the CRD is taxable on your 2020 tax return. The remaining 55% of the distribution is taxable on your 2021 and 2022 tax returns (21 2/3% on your 2021 tax return and 33 1/3% on your 2022 tax return).
Examine Form 8915-E to see the amount that is taxable on your 2020 tax return and look at Form 1040 lines 4b and 5b to see that the taxable amount(s) determined on Form 8915-E is propagating to Form 1040.
The only way that you could split the remaining 55% over 3 years would be to treat only 55% of the distribution as a CRD. However, doing that would require that the 45% was rolled over within 60 days of the distribution (or, if later, by July 15 if the distribution occurred after January or by August 31 if the amount repaid would have been an RMD were it not for the CARES ACT) and would not by cause a violation of the one-rollover-per-12-months limitation on IRA rollovers.
