"Perhaps the inherited IRA went to a beneficiary and this is their trust, and all of their income goes here?"

"to an account that no longer exists"

You're reading way too much into a simple question. No one said an account doesn't exist. The trust is was the beneficiary when the old man died and has been the recipient of the IRA distribution (see the original post) for over 10 years. 

Now, back to my simple question: Can a trust (just like an individual) repay a corona virus-related IRA distribution. (BTW..."I don't know" IS an acceptable answer...just like Lisa responded. If you don't know, that's OK. I don't know either.)