Get your taxes done using TurboTax
You can file now and amend later however if you owe on the amended return then late payment penalties could be applied.
The IRS computers verify things even if they take a couple of years to catch the unreported income so if you choose to spread the 2020 distribution over 3 tax years this is something the computers will eventually catch. And when they do then penalties and interest will certainly be added to the amount due ... but you can take your chances if you wish. No one here is going to stop you from filing an incorrect fraudulent return that you sign under oath to be correct and accurate.
