qbteachmt
Level 15
04-06-2023
01:37 PM
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"The recontribution first affects the current year."
If you want to keep a reference, you'll need the full gamut. It matters if they opted to include it all in the first year (would need to amend) or took the spread. And don't forget: the repayment window is three years from the date of the distribution (not three tax years) beginning on the day following the date they received the distribution, so anything taken in first quarter 2020 no longer qualifies for repayment as of today, April 2023; and, the original return(s) must have been timely filed including extensions.
The IRS refers you to this guidance (from Katrina):
https://www.irs.gov/pub/irs-drop/n-05-92.pdf
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Don't yell at us; we're volunteers