Any portion of your 2019 RMD distributed in 2019 remains an RMD. Only the portion a 2019 RMD that you deferred to 2020 is waived, along with your 2020 RMD. (Prior to the waiver, the deadline for taking your 2019 RMD had been April 1, not April 15, 2020.)
What was an RMD distributed in 2020 is now no longer and RMD and can be rolled over, subject to the normal rollover eligibility requirements for distributions that are not RMDs. The deadline for completing the rollover is the 60th day following the date of the distribution, except that if the distribution qualifies as a coronavirus-related distribution the rollover deadline is extended to the end of the 3-year period beginning on the day after the date of the distribution.
