"Yes, it qualifies as a corona virus-related distribution"

How can a Trust be subject to a disease? "Coronavirus-related distributions. A coronavirus-related distribution is a retirement plan distribution that was made:1.In 2020 before December 31, 2020; and 2.To a qualified individual. See Qualified individuals next for details"

Read the Qualified Individual statements as listed in the Form 8915-E instructions:

https://www.irs.gov/pub/irs-pdf/i8915e.pdf

"You're reading way too much into a simple question."

It's not simple; if it was simple, you would not have had reason to ask. Let's keep going.

"Yes the trust is the beneficiary and the recipient of the IRA distribution (see the original post) - that's what has been going on for over 10 years ."

Then this is not a covid distribution? It's been routine and ongoing.

"Now, back to my simple question: Can a trust (just like an individual) repay a corona virus-related IRA distribution."

Did you read the Form 8915-E instructions:

"Exceptions. You cannot repay the following types of distributions.1.Qualified 2020 disaster distributions received as a beneficiary (other than a surviving spouse).2.Required minimum distributions.3.Any distribution (other than from an IRA) that is one of a series of substantially equal periodic payments made (at least annually) for: a.A period of 10 years or more, b.Your life or life expectancy, or c.The joint lives or joint life expectancies of you and your beneficiary."

That form's instructions would be the place to start.