@jenny j4 

You repay it by repaying it; it's treated as a Rollover. Then, you can read the Form 8915-F instructions for how to handle reporting the Repayment, because it matters how much the taxpayer took as a distribution vs how much is repaid.

Or, if you are asking about Reporting the carry-over for income tax purposes, and not asking about Repayment, here is the help article:

https://proconnect.intuit.com/community/retirement-tax-credits-and-deductions/help/generating-form-8...

Everyone starting/reading these topics needs to understand the difference between Repayment and Reporting in the second year. You would think this would not be confusing, but this is at least the 4th topic where things are being stated unclearly.