rbynaker
Level 13

@Camp1040 

Absent some instructions to the contrary, I would jump through the hoops and include Form 8915-E.  From a technical standpoint the law spreads the income over three years unless you elect out.  It's possible that simply claiming all of the income in 2020 constitutes an "election" but certainly filing the 8915-E and checking the box in Part II (Line 9) does so.

Rick