You are referring to a qualified loan offset distribution. Yes a qualified loan offset distribution is taxable unless you can come up with the funds from another source to roll over an amount equal to the offset distribution. You have until the due date of your tax return, including extensions, for the year of the distribution to complete the rollover of a qualified loan offset distribution.
If you had not reached 73 by the end of 2023, you have no required distribution for 2023.
