How to repay the full amount of 8915-F

[omega106]

Hello, does any one know how to report the full amount of the distribution on form 8915-F if the client wants to report it all this year. They do not want to have to deal with this another year. 

[Just-Lisa-Now-]

Im not sure you can.  Will the 8915 allow you to change the amount?

[qbteachmt]

Your title asks about Repay. But your content is for reporting the remaining 2/3 as income, all in the second year?

The taxpayer did not opt out of the three-year spread. There is no provision to change that now. You could amend 2020 and put it all there, of course. Make sure to opt out of the three-year spread.