Roth Conversion

If a person does a Roth conversion in 2020 do they have three years to pay the tax due to the CARES Act?

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First, the person must qualify for a CRD, and the final Regs defining a CRD have not yet been issued. Once it is clear that the distribution is a CRD, there is nothing in the CARES Act that precludes the repayment being made to a Roth IRA (conversions). As such there is also nothing to preclude the taxes being reported over 3 years either, even though this is obviously not what the CARES Act was intended to provide, which was liquidity to meet current expenses.  

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