Covid recontribution related state tax question

(1) I made a covid withdrawal in Aug 2020..for eg. the amount was $31000. There was no Federal tax withheld, but statetax to the amount of $3k was withheld and I received $28000 as the net amount.

(2) Now over 3 years I recontributed in equal amounts $31000 back to the current 401k account.

 

So, how do I file the taxes so that I get the $3k that was withheld in state taxes at the time of the distribution, or address that amount. I don't seem to be getting a correct answer from the accountant I spoke to.

 

Thanks in advance.