Looking at withdraw cares act. I don’t want to go over 80k for year to hit next tax bracket, do I need to claim all withdraw this year or can I spread it out over 3 year?

I’m sitting around 72-74k come year end looking at taking out 5k so I stay under 80k for married file joint. Do I need to claim all the 5k this year or can I spread out claim over next 3 years so like 2k this year 2k next and 1 k last year.? What if taxes is taken out but in 3 years I put back in 7k do I get taxes back?? What happens if I only put back in 4K?