I hope it makes sense. I am helping a friend. I have professional tax prep experience from the past (before 2010). however, 2020 is special year to say it lightly.
My friend never filed his 2020 return, took large IRA distribution, repaid it in 2022.
MY QUESTION: does my friend need to file 2020 as if he was filing on time back in 2021 and amend it right away OR somehow 2020 can be filed (remember, never filed 2020) with repayment?
