Deductions & credits

You can put the money into any qualified plan.  Make sure to tell the plan in advance that this is a repayment of a COVID distribution (a special type of rollover), and is NOT a regular contribution.  You may need to sign a form or make other special arrangements, especially since the money is not going back into the original plan.  If the payment is recorded as a new contribution, it will be subject to contribution limits and you won't get the tax benefits of returning the money under the CARES act.