I have a new client whose prior preparer elected to spread a 2020 IRA disbursement over 3 years.  On the 2021 Form 1040, the deferred portion was reported on Part III, lines 23-26.  I cannot figure out how to enter anything into this section of the Form 8915.  There are references to worksheets, but no apparent links to them.

My questions:

1)   Are lines 23-26 the proper place to report this income?  If so, how do I enter the information?

2)  Should the information be entered elsewhere?  If so, where on the form?  

Thanks for your assistance.

Michael Gilligan