IRS instructions for Line 10 Form 8915-E reads "Enter on line 10 the amount of any repayments you made before filing your 2020 return. Do not include any repayments made later than the due date (including extensions). The language is a bit confusing (for me). But not so fast, here comes my question: If a taxpayer filed for an extension, and received a coronavirus related distribution in 2020, can this taxpayer claim on line 10 of Form 8915-E, repayments (ear-marked for year #1, which is 2020) made through October 15, 2021 (extension deadline)?