I have a client that took out a Coronavirus Distribution in 2020 for $75,000 from his 401k from his employer at the time. He elected to have it taxed over 3 years. For tax year 2022, he now has a new employer and he said he repaid $25,010 from his salary to repay part of the Coronavirus distribution, but the $25,010 shows up in box 12 with a "D" code  (Elective deferrals to 401(k) plan). I'm not sure this is correct. I thought he had to repay with post tax dollars. This seems to be just a regular pre-tax 401k deferral for tax year 2022... instead of an actual coronavirus distribution repayment. Can you repay a with a 401k deferral?