Repaying Qualified COVID-19 Distributions

Generally, one may repay any portion of a qualified COVID-19 distribution that is eligible for tax-free rollover treatment to an eligible retirement plan.

Timing. One has three years from the day after the date a qualified COVID-19 distribution is received to make a repayment. 

Amount. The amount of the repayment can't be more than the amount of the original distribution. Amounts that are repaid are treated as a trustee-to-trustee transfer and are not included in income.

Source: IRS Publication 571