Am I required to pay taxes on a Roth IRA Covid withdrawal if I am under 59.5? I know the 10% penalty is waived.

[dmertz]

The taxable amount of a CRD from the Roth IRA is includible in income in equal parts over 3 years or all in 2020, your choice.  The taxable amount of the Roth IRA distribution is determined on Form 8606 Part III in the usual manner based on your Roth IRA contribution and conversion basis.