I have a client who did not use my wonderful service for tax year 2020 and went elsewhere.  Nevertheless, they have a 1099-R of $25,000 that was taken because of Covid-19. They were told they have up to 3 years to add this to their income.  For tax year 2020 they did not include any of this money as income and for tax year 2021 & 2022 they want to add $12,500, respectively.  They have a letter from their employer stating this is possible.  I though this had to be spread evenly over the 3-year period.  Any thoughts.  Thanks.