She is now working and she wants to pay it back to her 401-k over 3 years.  I am thinking I need the form 8915-C that is not final yet, not the 8915-E that gives her the option to spread out the amount over 3 years and pay taxes on it.  So, does she have to make up the payments for the first part of 2021 or can she start when she files her tax return.  I am so confused.  Can she even do this if it came out of a 401-K?  Do I just need to wait for the 8915-C form to be final?  Any suggestions?  **bleep** COVID.