Thank you. The distribution was from 2020, and we elected to pick up the income over 3 years.  So the client paid tax on 1/3 of the income in 2020.  We have to pick up another 1/3 in 2021, and the final 1/3 in 2022.  I thought I had to fill out 8915E. It wouldn't let me check the box that it's from Corona virus. Instructions for this form in ProSeries seems to be nonexistent.