To ease the tax burden, under the Cares Act you have up to three years to pay taxes on the withdrawal. You can repay all or a portion of the distribution within three years, and the repayments will not be counted toward the annual contribution limits.

The options are to include the income from the Coronavirus-Related Distribution all in 2020 or evenly over 2020, 2021 and 2022.  Depending on when and how much you repay, making repayments may result in you having to amend your 2020, 2021 or 2022 tax returns to obtain refunds of some portion of taxes paid for those years.

So, to get some cash out of my 401k, I have to catch the virus. Wonderful.