Yes. You can included any repayments for 2020 made prior to filing your 2020 tax return, include those made in 2021. Yes. You need to file amended tax returns to recover 2020 and 2021 tax paid on distribution amounts that were repaid. The repayments are treated as trustee to trustee transfers, which are reported on the form 5498. Normally, the form 5498 is not issue until after 4/15 as taxpayers have until 4/15 to make IRA contributions for the previous tax year. These are reported on the form 5498.
