Trad IRA Dist but Roll to Roth & Taxes/Penalties?

[GWBSR]

Due to job/income loss I have had to take 2 distributions from my traditional IRA this year. I am receiving minimal unemployment benefits. No federal taxes withheld as of now and no state (TX) taxes to worry about. I am 47 and provide 24/7 care for my disabled (advanced Alzheimer’s) mother who lives with me. If I repay the distributions received and place or roll it into my Roth, will I still face the early distribution penalty?  That is a very very high penalty but I literally had no other choice given personal situations. $14k traditional IRA distributions in 2021 reported on 1099R. About $25k traditional IRA distributions distributions so far this year. When and how are penalties paid? I also have a 1098T for just over $18K college tuition payments I made for my son’s full time education (living on campus). This is all extremely confusing and I am in financial stress. Thank you 

[RaifH]

You can replace it in your traditional IRA to avoid taxes and penalties or convert it to your Roth to avoid the penalties but the distribution must be placed into the new account within 60 days of the withdrawal to avoid taxes and penalties. You may not make more than one of these rollovers in a 365 day period. The IRS has more information on rollovers and possible waivers for the 60-day rule. Otherwise, you are subject to the tax and the 10% penalty on the taxable amount of the withdrawals which is added to your tax return. 

Your son's Form 1098-T may qualify you for an education credit if he is listed as your dependent. Depending on which credit he is eligible for and his education expenses, this may be a reduction of up to $2,500 of taxes owed this year. If he is your dependent, you will enter the information from Form 1098-T in the Federal > Deductions & Credits > Education > Expenses and Scholarships (1098-T) section of your return.