.24 x 33000 - you can notionally visualize this as 3 equal distributions each year.
As far as repayment - you just do it, there is no paper trail as far as entering it into Turbo Tax. You will get a 5958 from your institution which is not used for filing taxes.
So if you have $30,000 to carry forward to the last year, and you make a rollover cares act contribution (the name of repayment) of $5000, then you make an estimated payment this year of 25000 x 0.24
