qbteachmt
Level 15

It's covered here:

https://www.irs.gov/pub/irs-pdf/p590b.pdf

"If you choose, you can generally repay any portion of a qualified disaster distribution that is eligible for tax-free rollover treatment to an eligible retirement plan."

"If, during a year in the 3-year period, you repay more than is otherwise includible in income for that year, the excess may be carried forward or back to reduce the amount included in income for the year."

And they even provide an example.

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