You have the option of spreading your tax out over three years, but you don't have to do so.  You can report the full amount and pay the tax in the current year if you would like.

I think I know the answer but need a second opinion- I am planning to capitalized on spreading the early distribution as income over 3 yr but claiming all the taxes paid on this early distribution for 2020. For example received 45K and paid $9K on the early distribution. For 2020 filing, I will report $15K as income but for taxes paid on this distribution I will report $9K to maximize my refund  as my income bracket will slide down to a marginal rate of 9%. Is this acceptable and will the software be smart enough to take the full amount of the  $9K taxes paid for 2020 while spreading only $15K for 2020.