Read the 8915-F instructions for repayment handling. It matters when they happened. You seem to expect them on the W2, so that means, out of payroll? Does the plan administrator know these are not new contributions? Repayments of disaster distributions are the same as Rollover or redeposits. And there might need to be an amended 2020. It also matters if the client opted out of the 3-year spread or not.