Inherited IRA in 2020

A qualified individual for purposes of section 2202 of the CARES act, …due to being furloughed…. took a withdrawal from an Inherited IRA. Can the tax be spread over 3 years under the provisions of the CARES act?
I don’t believe the fund can be returned to IRA-BDA?
thanks
Steve



It is the income that can be reported over 3 years, so the tax will vary.  Correct, no repayment is possible since distributions from inherited accounts are not eligible rollover distributions. 

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