In 2020, you were allowed to take a COVID distribution if you qualified. You do not "roll this over", you repay it in the same year or take it over the next three years. If you repaid it in the same year, you would need to amend your 2020 return.
From the IRS:
"If you repay a coronavirus-related distribution, the distribution will be treated as though it were repaid in a direct trustee-to-trustee transfer so that you do not owe federal income tax on the distribution.
If, for example, you receive a coronavirus-related distribution in 2020, you choose to include the distribution amount in income over a 3-year period (2020, 2021, and 2022), and you choose to repay the full amount to an eligible retirement plan in 2022, you may file amended federal income tax returns for 2020 and 2021 to claim a refund of the tax attributable to the amount of the distribution that you included in income for those years, and you will not be required to include any amount in income in 2022."
If you did take a regular distribution, not qualified as a QDD, you missed the deadline to roll it over and the distribution was all taxable.
Qualified 2020 Disaster Distribution Requirements In order to be a qualified 2020 disaster distribution, the distribution must be a coronavirus-related distribution, that is,
1. The distribution was made in 2020 before December 31, 2020; and
2. The distribution was made to a qualified individual. See Qualified individuals next for details.
If (1) and (2) apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified 2020 disaster distribution, regardless of why the distribution was made. Qualified 2020 disaster distributions are permitted without regard to your need.
