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@abctax55 wrote:

Since @Just-Lisa-Now-  resurrected this thread (thanks...) 

A quick question IF anyone knows off-hand - can this election be made on a delinquent 2020 return? 

OR, an an amended return?

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The "election" is to have it all taxed in the year of the distribution.  Is that what you want to do?  The default (no election) is to spread it out over 3 years.

If you do want the election to have it taxed all in one year ... I don't know.  If I remember correctly, I couldn't find anything directly in §2202 of the CARES Act.  However, sometimes there are peripheral rules that state restrictions in a different code section or regulations.

EDIT:  But I'm sure it's in Publication 17.  🤣