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The 60 day period for rollovers does not apply for the repayment of RMDs. However, the law only allows the repayment of RMDs up to August 31,2020. After that date, RMDs can no longer be repaid.
Please read this IRS document for more information.
For an IRA participant, the deadline for repaying to the IRA money that would have been an RMD were it not for the CARES Act was the later of August 31, 2020 or the 60th day following the date of the distribution. We are now well past either of those.
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