https://www.irs.gov/newsroom/irs-announces-rollover-relief-for-required-minimum-distributions-from-r...

The entire amount can be rolled back.   If tax was withheld then that will be recovered when you file your 2020 tax return with the 2020 1099-R box 4 withholding.   It will be added to all 1099 and W-2 withholding to offset your 2020 tax liability or add to your refund.     There is no way to recover that withholding now because it has already been sent to the Treasurer.

You would have to make up the withholding form other funds in order to roll the entire amount back.

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@VolvoGirl wrote:

Yes you will need to replace the withholding with some other money or the withholding will become a taxable distribution.  So you might  owe some tax on the 10,000 on your return next year.  But either way you will get credit for the 10,000 withholding.

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There would be nothing owed for the tax withheld if the entire amount of RMD is rolled over having made up for the withholding from other funds..     Money is fungible so it does not matter which pocked it comes from.   No different than if there was NO tax withhold but estimated tax was paid separately to the IRS from other funds - the estimated tax would be recovered on the 2020 tax return  the same way.  

Yes?  I was saying that.  I guess I wasn't clear enough?

D. Permitted repayments of RMDs previously distributed from an IRA. In the case of an IRA owner or beneficiary who has already received a distribution of an amount that would have been an RMD in 2020 but for section 2203 of the CARES Act or section 114 of the SECURE Act

what if you took a distribution that would not have been an RMD? can you roll that over by Aug 31?

OR, does the July 15 deadline still apply to such a distribution?

Only the RMD can be rolled back in AFTER the 60 day window has expired.  

"The notice is pretty understandable ..."

Not !