Tax withholding on corrective distribution

[Guest Judy S]

When an HCE gets a corrective distribution before the 3/15 deadline and has taxes withheld, to what year do the withheld taxes relate? - the prior year when the deferrals are taxable, or the current year when the distribution is made?

If they relate to the prior year, does the HCE need to attach anything to his/her return to show that?

This question relates to the 2007 tax year for the HCE.