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Is there an age limit on qualifying for a covid-related distribution from a traditional IRA? I haven't seen one. I'm well over 59 1/2 years old.

There is no age limit, but you have to have been impacted by COVID-10

If I take a distribution, intending it to be a covid-related distribution and intending to pay it back within three years, are there any hoops I need to jump through now? I assume the IRS will make the determination when i go to pay it back, as to whether they will allow it to be classified as a covid-related distribution.

You are the one who will have to fill out the tax form showing that it's a COVID related distribution. How exactly that will be shown isn't totally clear yet, as the new tax forms haven't been published, but here's some information from IRS FAQs

Q6. When do I have to pay taxes on coronavirus-related distributions?
A6. The distributions generally are included in income ratably over a three-year period, starting with the year in which you receive your distribution. For example, if you receive a $9,000 coronavirus-related distribution in 2020, you would report $3,000 in income on your federal income tax return for each of 2020, 2021, and 2022. However, you have the option of including the entire distribution in your income for the year of the distribution.

Q7. May I repay a coronavirus-related distribution?
A7. In general, yes, you may repay all or part of the amount of a coronavirus-related distribution to an eligible retirement plan, provided that you complete the repayment within three years after the date that the distribution was received. If you repay a coronavirus-related distribution, the distribution will be treated as though it were repaid in a direct trustee-to-trustee transfer so that you do not owe federal income tax on the distribution.

If, for example, you receive a coronavirus-related distribution in 2020, you choose to include the distribution amount in income over a 3-year period (2020, 2021, and 2022), and you choose to repay the full amount to an eligible retirement plan in 2022, you may file amended federal income tax returns for 2020 and 2021 to claim a refund of the tax attributable to the amount of the distribution that you included in income for those years, and you will not be required to include any amount in income in 2022. See sections 4.D, 4.E, and 4.F of Notice 2005-92 for additional examples.

Here's a link to the notice referenced It's from Hurricane Katrina relief.

For the past years, I've grossed $5K to $10K as a sports official I'm recognized as an independent contractor, not an employee. As there have been no games this year due to covid, I'm assuming I'm eligible to take a covid-related distribution.

Presuming you have documented that income in the past and can show that you intended to continue in that capacity, and you would feel comfortable proving that to the IRS, I'd say that you would qualify.

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