On Form 1040 line 4b - its zero. Seems like it should be 1/3 of my net distribution 18.3k (100k - 45k = 55k / 3 = 18.3k). And sorry for not following the last paragraph. CARES states if I withdrew 100k prior to 12/31/20 for Covid, then I can pay back an amount prior to filing (April filing) and then the net amount will be taxable (55k). And I can choose to pay the tax all in the 2020 tax return OR spread it over 3 years. So therefore the tax should be on the 18.3k electing the 1/3 method. Isn't that correct? and should TT calculate it like that? Sorry for not getting this and all the back and forth.
