a covid-related distribution or a disaster distribution is not a loan.
a repayment of some or all of that is not a loan payment and is permitted within the three year period.
if you divided by 3.0, you are going to report one third on your 2021 and 2022 tax return,
unless you amend 2020 to check the box to stop the division.
That would result in an immediate large tax bill and it makes no sense to do that unless you repaid 100% already.
Given the current IRS situation, an amended return is to be avoided.
