2021 was filed without the 1/3 distribution as well. It will also need to be amended.

Need to amend 2020 and 2021.

Need to amend 2020 to claim that it was a disaster distribution. Also need to amend 2020 to show that it was repaid - perhaps in the same amendment. The first step will add Form 8915-E to the return  to avoid the 10% and to spread the income over 2020, 2021, and 2022.

My problem is that I also want to amend 2020 to show that it was repaid and thus back out the 2020 income that is 1/3 of the distribution. I just don't know what exactly to amend to show this. The money was put back in which is essentially a rollover but I can't find anything that says to make it look like a rollover on the amended return.

So I need to:

Amend 2020 to show disaster relief distribution of 1/3 and no penalty.

Amend 2020 to show repayment and back out the 1/3 relief distribution.

Amend 2021 to show income for 1/3 of the 2020 distribution.

Amend 2021 to show repayment and back out the 1/3 relief distribution.

Don't mess up 2022 when it comes time to file it. This one should be straight forward since the payback has happened before the 2022 filing deadline.

Again, I am just trying to figure out what to amend on the 2020 return to back out 1/3 of the distribution since it was repaid in 2022. Perhaps it is to show it as an indirect rollover but I can't find anything that says that this is the way to do it.