Spreading the income over three years is a Disaster provision unless you elect to report it all in the year of distribution.

Repayment is a 3-year concept, clock started on the date of distribution.

Here: https://www.nolo.com/legal-encyclopedia/taxation-and-repayment-of-covid-19-related-retirement-distri...

I like articles written for the consumer. Read "What If I Repay the COVID-Related Distribution to My Retirement Plan?" and see if that helps.

Yes, amendments will be needed.