We've seen that taxpayers are changing their minds; I don't understand it, either. Perhaps reporting it all in 2020 helps with EITC? Or, they are making more in 2021 and not want to see this addition? Of course, I never would have recommended taking that distribution in the first place. I wonder how many people stripped their accounts entirely. Maybe they needed to to repay their employers for the FICA tax holiday offered the year before this. What a mess.