Taxpayer took a distribution from a 403b plan in 2020 and intends to repay it to the plan within the three-year window for qualified disaster distribution repayments. Thinking that this was a loan, he didn't think that he needed to report it and the income was not included on his 2020 tax return nor was a Form 8915-E included.

Taxpayer received a notice from the IRS looking to add the distribution to income. Taxpayer intends to use the three-year income inclusion option, so he is not trying to opt out which would have required a timely filing of this election.

Does an original 8915-E form have to be timely filed or can it be originally filed with an amended return?