Thanks for the response. I see what you are saying about the rollover to the same account. However can you still apply the cares act 3 year rollover relief for inherited accounts. I didn’t see guidance in any irs publications or instructions, however TurboTax software is allowing the rollover.
The CARES Act does not permit repayment to an inherited IRA of a coronavirus-related distribution back to the inherited IRA.
If you are the surviving spouse of the decedent, the repayment can be made to your own IRA, but not back to the inherited IRA.
If you are a non-spouse beneficiary, no repayment is permitted.