qbteachmt
Level 15

Here's the part I find confusing: You don't just "receive" a distribution. Someone requests a distribution (typically, the account owner) or an Event triggered a distribution (the death of the account owner) to the Beneficiary, which would be the trust.

Are you sure this trust is the Owner of that IRA account, and it is taking distributions?

Have you read Form 8915-E instructions to see if, once you understand the relationship of Trust to Account, what does and does not qualify under "covid disaster distribution" and what does and does not qualify to be repaid under that provision:

https://www.irs.gov/pub/irs-pdf/i8915e.pdf

 

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