Can I use pre-tax dollars to re-day the covid IRA distribution I took. I am NOT asking if pre-tax money that I currently regulary contribute to my 401k or IRA can also be counted toward the repayment total. I own my own business and I pay myself by taking draws. Can I use some of my pre-tax earning to repay the covid distribution I took, or can I only use post tax dollars to make the repayment?