Of the $160,000 distributed, only $100,000 of it was treatable as a Coronavirus-Related Distribution. With $60,000 of the $100,000 CRD shown on Form 8915-E as repaid, that leaves $40,000 on Form 8915-E line 19 as taxable. This gets added to the $60,000 that was not CRD for a total of $100,000 that should be present on Form 1040 line 4b.
