Draw from IRA Tax question

[Cas Gabe]

Hello all, new to the boards here, I have a question re my IRA and tax penalty - did a 50K draw (60 day rollover) from my IRA (Traditional) to cover some credit card debt and medical bills and had planned to redeposit it within the 60 days to avoid the penalty by using a HELOC & applied at my bank. The CC company (at my request) would not do an off cycle report. So the HELOC fell through because the bank pulled my credit report BEFORE the credit card company reported the payoff. So it looked like I had a high debt to income ratio.  The bank told me I had to wait another 30 days to reapply. That would be past my 60 day window. 

I then panicked as the bank only told me just a couple weeks before the end of the 60 days & time was running out. So I proceeded & managed to get a Personal and Auto refi loan from a Credit Union as it was too late to apply for another HELOC anywhere. I am mid-60's but in a 24% tax bracket & I knew the Tax penalty would be high nif nit paid back.

A friend told me that I could have used the amount I spent on my medical bills to avoid a penalty on that part of it. I had no idea. of this! I asked the firm that handles my IRA & they told me it was "Too late" to ask for the Medical forgiveness. They said this has to be done at the time of the draw. 

So I borrowed the funds from the Credit Union & plan to deposit it back into the IRA tomorrow or so as my deadline is Feb 2nd but I wanted to ask (before I pay these funds & now obligated to a monthly loan payment for the whole 50K) is it "really too late with no options".... is it possible to use the Medical bills retroactively re the Tax penalty ?  OR  file an amended tax return with the medical towards the IRA?  Just wondering.

I am happy to say the Credit Union loan has overall removed my stress from not getting the HELOC.

Thanks everyone for whatever info you can provide.