I assume that this is not a distribution from an inherited IRA since a non-spouse beneficiary is not permitted to put the distribution back.
If the distribution qualifies as a Coronavirus-Related Distribution, you have 3 years from the day you receive the distribution to repay the distribution to eliminate the taxes otherwise due on the portion repaid. If the distribution does not qualify as a CRD and the distribution was made on February 1, 2020 or later, you have until July 15, 2020 or the 60th day following the day you receive the distribution, whichever is later, to roll the distribution over, subject to the one-rollover-per-12-months rule.
