@bcz1
Yes. You are thinking about it the wrong way. The refund you received last year related (at least in part) to the tax liability you would incur in years 2 and 3 for the withdrawal. 100% of tax withheld is applied in year withheld. Normally 100% of the tax on the withdrawal would have had to have been paid also. The Cares Act permitted us several options. We could pay the withdrawal back; we could pay the tax liability year 1 or we could opt to spread the liability over 3 years.
