When you are entering a repayment for 2021, there is no 1099-R. The two screen that pertain to this are:
- Have you ever taken a disaster distribution before 2021?
- Did you take a disaster distribution at any time between 2018 and 2020?
You would answer yes to both. The Form 8915 is not yet available.
As far as the IRS is concerned, the only thing the rule of 55 pertains to is avoiding the 10% penalty. However, the problem might not be with the IRS.
Q12. Is an eligible retirement plan required to accept repayment of a participant's coronavirus-related distribution?
A12. In general, it is anticipated that eligible retirement plans will accept repayments of coronavirus-related distributions, which are to be treated as rollover contributions. However, eligible retirement plans generally are not required to accept rollover contributions. For example, if a plan does not accept any rollover contributions, the plan is not required to change its terms or procedures to accept repayments.
