I need to do both. The client took three distributions from three retirement funds - Three 1099-R's all due to a job loss arising from COVID-19 cutbacks. That happened in tax year 2020, reported last year.  We chose to have all three 1099-R distribution incomes spread over three years.  Then the client started to pay the funds back, in 2021.   I need to report the payback of three 1099-R's (I do not know if the full amount was paid back in any of them).   So I have three,  spread over three years and 2021 will be the second portion.  Can all three distributions and paybacks be reported on the same form, or separate 8915-F's for each one.  How is the paybacks reported and how is the 2nd year of the distribution spread-out reported?  Thanks.