Or on Sch. 1, line 8, sub line 22, enter as negative amount the amount of RMD that you recharacterized in 2020 pursuant to CARES Act. This will let you get your correct tax liability. Don't know if this would work for filing purposes, though there's a tab to enter an explanatory statement. If you had taxes withheld and recharacterized the whole RMD including taxes on your RMD, you made a contribution to your IRA, which is a no-no if you're a senior & complicates your return if you aren't or if you made maximum contribution for 2020. No idea how to account for this.
