The CARES ACT waived RMD's from IRA's in 2020. Those RMD's already made could be rolled back but they will still appear as taxable on the 1099-R . Then the IRA distribution $ show in the "a" line in the 1040. TurboTax has some questions following 1099-R entry which (if you read carefully and choose a box "NOT for RMD") eventually will allow posting a ROLLOVER $ amount. Not intuitive but it gets to a net taxable IRA amount in the 1040's "b" line. An explanation still needs to be entered for the "b" line in the 1040.
