It depends. You may repay all or part of the corona virus-related distribution to an eligible retirement plan over a 3 year (2020, 2021, & 2022) period after the date distribution was received. You must qualify for IRS special tax rules under Cares Act:
- You are diagnosed with the SARS-Cov2.
- You are a spouse or a dependent of a person diagnosed with the virus.
- You experienced financial hardship related to the virus.
- Test must be done with an approved Center for Disease Control and Prevention.