There had been some discussion here about people who took their RMD early in the year, wanted to roll it back when the CARES Act eliminated required RMDs for this year, but had missed the 60-day deadline. It seems the IRS has extended the deadline to 31 August.
Quoting from an article on Vanguard's website:
"Here's what changed:
" * The flexibility to roll over your RMD. Previously, there was a limited time frame to roll over RMDs that were waived under the Coronavirus Aid, Relief, and Economic Security (CARES) Act. That meant some investors were left out. Those who took their 2020 RMDs before February 1 were unable to roll back those distributions. In addition, IRA beneficiaries weren't included in the rollback options.
" On June 23, the IRS announced that all investors who already took RMDs in 2020 are now able to roll back distributions. The new deadline for rolling back such RMDs is August 31, 2020. That replaces the previous requirement of rolling them back within 60 days of the distribution, or by July 15 for certain distributions.
" * Flexible distributions from retirement plans. Under the CARES Act, investors affected by the coronavirus crisis may be able to take penalty-free distributions in 2020 from an IRA or employer-sponsored plan. That's been expanded to include more scenarios."
More details, and a recap of previous changes affecting tax treatment of retirement accounts under the CARES Act, in the article: