You would be knowing filing a false incomplete tax return.
When you sign a tax return (either in ink or electronically) it says:
"Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete."
You had 3 years to repay the 2020 distribution ir you choose that option on your 2020 8915-E.
**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.**
