i8915-c--2020-00-00

2020

Department of the Treasury
Internal Revenue Service

Instructions for Form 8915-C

Qualified 2018 Disaster Retirement Plan Distributions and Repayments
Section references are to the Internal Revenue Code
unless otherwise noted.

General Instructions
Future Developments

For the latest information about
developments related to Form 8915-C and
its instructions, such as legislation enacted
after they were published, go to IRS.gov/
Form8915C.

What’s New
Coronavirus-related distributions. Do not
report coronavirus-related distributions on
Form 8915-C. Coronavirus-related
distributions are reported on Form 8915-E,
Qualified 2020 Disaster Retirement Plan
Distributions and Repayments. If you were
impacted by the coronavirus and you made
withdrawals from your retirement plan in
2020 before December 31, you may have
coronavirus-related distributions eligible for
special tax benefits on Form 8915-E.

Purpose of Form

Use 2020 Form 8915-C if you were
adversely affected by a qualified 2018
disaster listed in Table 1 at the end of these
instructions, and you received a distribution
described in Qualified 2018 Disaster
Distribution Requirements, later.
Both qualified 2018 disaster distributions
and repayments of qualified 2018 disaster
distributions can be made in 2020.
Part I. Use Part I to figure your:
• Total distributions from all retirement
plans (including IRAs),
• Qualified 2018 disaster distributions, and
• Distributions other than qualified 2018
disaster distributions.
Parts II and III. Use Parts II and III to:
• Report your qualified 2018 disaster
distributions;
• Report any repayments of qualified 2018
disaster distributions; and
• Figure the taxable amount, if any, of your
qualified 2018 disaster distributions.
Note. Distributions and repayments from
retirement plans (other than IRAs) are
reported in Part II and distributions and
repayments from IRAs are reported in Part
III.
Part IV. If you are repaying, before June 18,
2020, a qualified distribution received in
2018 or 2019 for the purchase or
construction of a main home in a 2018
disaster area, report the repayment on an
amended 2018 or 2019 Form 8915-C, or an
Mar 01, 2021

amended tax return, as applicable. See Part
IV under Specific Instructions, later. If the
qualified distribution was received in 2017,
see 2017 qualified distributions under
Amending Form 8915-C, later.

Who Must File

File 2020 Form 8915-C if any of the following
applies.
• You received a qualified 2018 disaster
distribution from an eligible retirement plan,
and the distribution was made in 2020
before June 17.
• You received a qualified 2018 disaster
distribution in 2018 or 2019 that you are
including in income in equal amounts over 3
years.
• You made a repayment of a qualified
2018 disaster distribution in 2020.

When and Where To File

File 2020 Form 8915-C with your 2020 Form
1040, 1040-SR, or 1040-NR. If you are not
required to file an income tax return but are
required to file Form 8915-C, fill in the
address information on page 1 of Form
8915-C, sign the Form 8915-C, and send it
to the Internal Revenue Service at the same
time and place you would otherwise file Form
1040, 1040-SR, or 1040-NR.
The timing of your distributions and
repayments will determine whether you need
to file an amended return to claim them. If
you need to amend your Form 8915-C, see
Amending Form 8915-C, later.

What Is a Qualified
Disaster Distribution?

For 2020, qualified disaster distributions are
the qualified 2018 disaster distributions
described in 2020 Form 8915-C and these
instructions, the qualified 2019 disaster
distributions described in 2020 Form 8915-D
and its instructions, and the qualified 2020
disaster distributions described in 2020 Form
8915-E and its instructions.

Qualified 2018 Disaster
Distribution
What 2018 Disasters Are
Covered?

In order to have a qualified 2018 disaster
distribution, you must have been adversely
affected by a qualified 2018 disaster: that is,
a disaster listed in Table 1 at the end of
these instructions. These are the only
disasters for which a qualified 2018 disaster
distribution can be reported on Form 8915-C.
See Qualified 2018 Disaster Distribution
Requirements, later. The California wildfire
Cat. No. 72464Q

disasters declared by the President as major
disasters on January 2, 2018, are not treated
as 2018 disasters. Distributions with respect
to those disasters were reported on 2018
Form 8915B and 2019 Form 8915-B. See
Table 1 for the California wildfire disasters
covered by Form 8915-C.

How Is a Qualified 2018
Disaster Distribution Taxed?

Generally, a qualified 2018 disaster
distribution is included in your income in
equal amounts over 3 years. However, if you
elect, you can include the entire distribution
in your income in the year of the distribution.
If more than one distribution was made
during the year, you must treat all
distributions for that year the same way. Any
repayments made before you file your return
and by the due date (including extensions)
reduce the amount of the distribution
included in your income.
Also, qualified 2018 disaster distributions
aren’t subject to the additional 10% tax on
early distributions.
If a taxpayer who received a
qualified 2018 disaster distribution
CAUTION dies in 2020, the distribution may no
longer be spread over 3 years. The
remainder of the distribution must be
reported on the return of the deceased
taxpayer.

!

Qualified 2018 Disaster
Distribution Requirements
A distribution is not a qualified 2018
disaster distribution if it is listed in
CAUTION Distributions that are not qualified
2018 disaster distributions, later. Also see
Limit, later, for the dollar limit on qualified
2018 disaster distributions.

!

Made in 2020. For 2020, a qualified 2018
disaster distribution is any distribution you
received from an eligible retirement plan if all
of the following conditions are met. You must
meet these requirements separately for each
of your disasters that occurred in 2018.
1. The distribution was made in 2020
before June 17.
2. Your main home was located in a
qualified 2018 disaster area listed in Table 1
at any time during the disaster period shown
for that area in Table 1. See Main home,
later. The qualified 2018 disaster area is the
state, territory, or tribal government in which
the disaster occurs.
3. You sustained an economic loss
because of the disaster(s) in (2) above.
Examples of an economic loss include, but
aren’t limited to, (a) loss, damage to, or

destruction of real or personal property from
fire, flooding, looting, vandalism, theft, wind,
or other cause; (b) loss related to
displacement from your home; or (c) loss of
livelihood due to temporary or permanent
layoffs.
If (1) through (3) apply, you can generally
designate any distribution (including periodic
payments and required minimum
distributions) from an eligible retirement plan
as a qualified 2018 disaster distribution,
regardless of whether the distribution was
made on account of a qualified 2018
disaster. Qualified 2018 disaster distributions
are permitted without regard to your need or
the actual amount of your economic loss.
See Eligible retirement plan, later, for the list
of plans from which qualified 2018 disaster
distributions can be made.
A reduction or offset of your account
balance in an eligible retirement plan (other
than an IRA) in order to repay a loan can also
be designated as a qualified 2018 disaster
distribution. See Distribution of plan loan
offsets, later.
Made in 2019. See 2019 Form 8915-C and
its instructions for guidance on the reporting
of qualified 2018 disaster distributions made
in 2019.
Made in 2018. See 2018 Form 8915-C and
its instructions for guidance on the reporting
of qualified 2018 disaster distributions made
in 2018.
Distributions that are not qualified 2018
disaster distributions. The following
distributions are not qualified 2018 disaster
distributions.
• Corrective distributions of elective
deferrals and employee contributions that
are returned to the employee (together with
the income allocable thereto) in order to
comply with the section 415 limitations.
• Excess elective deferrals under section
402(g), excess contributions under section
401(k), and excess aggregate contributions
under section 401(m).
• Loans that are treated as deemed
distributions pursuant to section 72(p).
• Dividends paid on applicable employer
securities under section 404(k).
• The cost of current life insurance
protection.
• Prohibited allocations that are treated as
deemed distributions pursuant to section
409(p).
• Distributions that are permissible
withdrawals from an eligible automatic
contribution arrangement within the meaning
of section 414(w).
• Distributions of premiums for accident or
health insurance under Treasury Regulation
section 1.402(a)-1(e)(1)(i).
Limit. For each qualified 2018 disaster, the
total of your qualified 2018 disaster
distributions from all plans is limited to
$100,000. If you have distributions from
more than one type of plan, such as a 401(k)
plan and an IRA, and the total exceeds
$100,000 for a qualified 2018 disaster, you

may allocate the $100,000 limit among the
plans by any reasonable method.
Eligible retirement plan. An eligible
retirement plan can be any of the following.
• A qualified pension, profit-sharing, or
stock bonus plan (including a 401(k) plan).
• A qualified annuity plan.
• A tax-sheltered annuity contract.
• A governmental section 457 deferred
compensation plan.
• A traditional, SEP, SIMPLE, or Roth IRA.
Distribution of plan loan offsets. A
distribution of a plan loan offset is a
distribution that occurs when, under the
terms of a plan, the participant’s accrued
benefit is reduced (offset) in order to repay a
loan. A distribution of a plan loan offset
amount can occur for a variety of reasons,
such as when a participant terminates
employment or doesn’t comply with the
terms of repayment. Plan loan offsets are
treated as actual distributions and are
reported in Form 1099-R, box 1.
Main home. Generally, your main home is
the home where you live most of the time. A
temporary absence due to special
circumstances, such as illness, education,
business, military service, evacuation, or
vacation, won’t change your main home.

Additional Tax

Qualified 2018 disaster distributions aren’t
subject to the additional 10% tax (or the 25%
additional tax for certain distributions from
SIMPLE IRAs) on early distributions and
aren’t required to be reported on Form 5329.
However, any distributions you received in
excess of the $100,000 qualified 2018
disaster distribution limit for a qualified 2018
disaster may be subject to the additional tax.
Note. If you choose to treat a distribution as
a qualified 2018 disaster distribution, it is not
eligible for the 20% Capital Gain Election or
the 10-Year Tax Option. For information on
those options, see the instructions for Form
4972.

Repayment of a Qualified 2018
Disaster Distribution
Do not use this form to report
repayments of qualified 2016, 2017,
CAUTION 2019, or 2020 disaster distributions.
Instead see Form 8915-A, 8915-B, 8915-D,
or 8915-E, respectively, and their
instructions.

!

If you choose, you can generally repay any
portion of a qualified 2018 disaster
distribution that is eligible for tax-free rollover
treatment to an eligible retirement plan. Also,
you can repay a qualified 2018 disaster
distribution made on account of hardship
from a retirement plan. However, see
Exceptions, later, for qualified 2018 disaster
distributions you can’t repay.
Your repayment can't be made any earlier
than the day after the date you received the
qualified 2018 disaster distribution. You have
3 years from the day after the date you
received the distribution to make a
-2-

repayment. The amount of your repayment
cannot be more than the amount of the
original distribution. Amounts that are repaid
are treated as a trustee-to-trustee transfer
and are not included in income. Also, for
purposes of the one-rollover-per-year
limitation for IRAs, a repayment to an IRA is
not considered a rollover.
Include on 2020 Form 8915-C any
repayments you made before filing your
2020 return. Any repayments you made will
reduce the amount of qualified 2018 disaster
distributions reported on your return for
2020. Do not include on your 2020 Form
8915-C any repayments you made later than
the due date (including extensions) for filing
your 2020 return. If you made a repayment in
2021 after you filed your 2020 return, the
repayment will reduce the amount of your
qualified 2018 disaster distributions made in
2019 or 2020 and included in income on your
2021 return if you have spread the income
over 3 years, unless you are eligible to
amend your 2020 return (or your 2018 or
2019 return, if applicable). See Amending
Form 8915-C, later. Also, if you have spread
the income over 3 years, any excess
repayments you made for 2020 will be
carried forward to your 2021 return or back to
your 2018 or 2019 return, if applicable.
Example. You suffered economic losses
in Hawaii as the result of a disaster there.
You received a qualified 2018 disaster
distribution in the amount of $75,000 on April
30, 2020, and $15,000 on May 30, 2020.
You wish to treat a contribution of $90,000
you made on May 19, 2020, as a repayment
of both distributions. Only $75,000 can be
reported as a qualified 2018 disaster
distribution repayment. Repayments can
only be made after the date on which the
distribution was received.
Exceptions. You cannot repay the
following types of distributions.
1. Qualified 2018 disaster distributions
received as a beneficiary (other than a
surviving spouse).
2. Required minimum distributions.
3. Any distribution (other than from an
IRA) that is one of a series of substantially
equal periodic payments made (at least
annually) for:
a. A period of 10 years or more,
b. Your life or life expectancy, or
c. The joint lives or joint life
expectancies of you and your beneficiary.

Amending Form 8915-C

File Form 1040-X, Amended U.S. Individual
Income Tax Return, to amend a return you
have already filed. Generally, Form 1040-X
must be filed within 3 years after the date the
original return was filed, or within 2 years
after the date the tax was paid, whichever is
later.
Qualified 2018 disaster distributions. If,
after filing your 2020 return, you make a
repayment, the repayment may reduce the
amount of your qualified 2018 disaster

Instructions for Form 8915-C (2020)

distributions reported on that return.
Depending on when a repayment is made,
you may need to file an amended tax return
to refigure your taxable income.
If you make the repayment by the due
date of your 2020 return (including
extensions), include the repayment on your
amended 2020 Form 8915-C.
If you make the repayment after the due
date of your 2020 return (including
extensions) but before the due date of your
2021 return (including extensions), include
the repayment on your 2021 Form 8915-C.
However, you may file an amended Form
8915-C for 2020 if either of the following
applies.
• You elected on 2020 Form 8915-C, lines
11 and 27, as applicable, to include all of
your qualified 2018 disaster distributions in
income in 2020 (instead of over 3 years).
• You have spread the income over 3 years,
the amount of the repayment exceeds the
amount of your qualified 2018 disaster
distributions that are included in income on
your 2021 Form 8915-C, and you choose to
carry the excess back to your 2020 tax
return. See the example below.
Example. You received a qualified 2018
disaster distribution in the amount of $90,000
in 2020. The distribution was made in May.
You choose to spread the $90,000 over 3
years ($30,000 in income for 2020, 2021,
and 2022). On November 19, 2021, you
make a repayment of $45,000. For 2021,
none of the qualified 2018 disaster
distribution is included in income. The
excess repayment of $15,000 ($45,000 $30,000) can be carried back to 2020. Also,
instead of carrying the excess repayment
back to 2020, you can choose to carry it
forward to 2022.
You may also file an amended Form
8915-C for 2018 or 2019 if either of the
following applies.
• You elected on 2018 Form 8915-C, lines 9
and 17, or 2019 Form 8915-C, lines 11 and
26, as applicable, to include all of your
qualified 2018 disaster distributions in
income in 2018 or 2019, respectively
(instead of over 3 years).
• You have spread the income over 3 years,
the amount of the repayment exceeds the
amount of your qualified 2018 disaster
distributions that are included in income on
your 2021 Form 8915-C (if any) and 2020
Form 8915-C, and you choose to carry back
the excess to your 2018 or 2019 tax return.
See the examples below.
Example 1. You received a qualified
2018 disaster distribution in the amount of
$90,000 in December 2018. You chose to
spread the $90,000 over 3 years ($30,000 in
income for 2018, 2019, and 2020). On
November 19, 2021, you make a repayment
of $45,000. You carry back $30,000 to 2020
and $15,000 to 2019.
Example 2. You received a qualified
2018 disaster distribution in the amount of
$90,000 in December 2019. You chose to
spread the $90,000 over 3 years ($30,000 in
income for 2019, 2020, and 2021). On

Instructions for Form 8915-C (2020)

November 19, 2021, you make a repayment
of $45,000. You use $30,000 as a repayment
of the income for 2021. You carry back
$15,000 to 2020.
2018 and 2019 qualified distributions.
You may reduce the amount of a qualified
distribution reported on 2018 or 2019 Form
8915-C by the amount of a repayment made
in 2020 before June 18. (See the section in
the 2019 Instructions for Form 8915-C
entitled Part IV—Qualified Distributions for
the Purchase or Construction of a Main
Home in Qualified 2018 Disaster Areas for
details on qualified distributions.) If you have
already filed your 2018 or 2019 return on
which you reported the distribution, you
should file an amended 2018 or 2019 return
or an amended 2018 or 2019 Form 8915-C,
as applicable, to report the repayment
following the usual rules. See Part IV in the
Specific Instructions, later.
2017 qualified distributions. You may
reduce the amount of a qualified distribution
included in income in 2017 by the amount of
a repayment made in 2020 before June 18.
(See the section in the 2019 Instructions for
Form 8915-C entitled Part IV—Qualified
Distributions for the Purchase or
Construction of a Main Home in Qualified
2018 Disaster Areas for details on qualified
distributions.) Because a qualified
distribution can be received up to 180 days
before the disaster began and repayments
for that distribution can be made from the
beginning date of the disaster and up to June
17, 2020, you may have a qualified
distribution received in 2017 for which you
are making repayments in 2020. If you have
already filed your 2017 return on which you
reported the distribution, you should file an
amended 2017 return to report the
repayment. On your amended return (Form
1040-X), you will check the 2017 box at the
top of page 1 and enter, in parentheses in
column B of line 1, the amount of the
repayment. If the distribution was from an
IRA, in Part III of your amended return, say:
"The amount I reported on [2017 Form 1040,
line 15b; 2017 Form 1040A, line 11b; or
2017 Form 1040NR, line 16b, as applicable]
is being reduced by a contribution made
[mm/dd/2020] to an eligible retirement plan
in repayment of a qualified distribution made
[mm/dd/2017] under PL 116-94, sec. 202(b).
The disaster was the [name of the qualified
2018 disaster from Table 1] disaster." If the
distribution was from a retirement plan (other
than an IRA), in Part III of your amended
return, say: "The amount I reported on [2017
Form 1040, line 16b; 2017 Form 1040A,
line 12b; or 2017 Form 1040NR, line 17b, as
applicable] is being reduced by a
contribution made [mm/dd/2020] to an
eligible retirement plan in repayment of a
qualified distribution made [mm/dd/2017]
under PL 116-94, sec. 202(b). The disaster
was the [name of the qualified 2018 disaster
from Table 1] disaster."
Example. You received a distribution
from a traditional IRA on December 14,
2017, to construct a home in the Alabama
Severe Storms And Tornadoes disaster area
-3-

that you did not construct because of that
disaster. The disaster began March 19,
2018, and the distribution now qualifies as a
qualified distribution. On April 14, 2020, you
made a contribution that qualifies as a
repayment of the distribution. You have
already filed your 2017 return: a Form 1040.
You will need to file a Form 1040-X for 2017
to claim the repayment. On your Form
1040-X, you check the 2017 box at the top of
page 1 and, in parentheses in column B of
line 1, you enter the amount of the
repayment. In Part III of your amended
return, say: "The amount I reported on 2017
Form 1040, line 15b, is being reduced by a
contribution made 04/14/2020 to an eligible
retirement plan in repayment of a qualified
distribution made 12/14/2017 under PL
116-94, sec. 202(b). The disaster was the
Alabama Severe Storms And Tornadoes
disaster (DR-4362)."

Specific Instructions
Married filers. If both you and your spouse
are required to file Form 8915-C, file a
separate Form 8915-C for each of you. If you
and your spouse are both filing Forms
8915-C, the $100,000 limits on qualified
2018 disaster distributions and the election
on lines 11 and 27 to include all qualified
2018 disaster distributions in income in 2020
(and not spread them over 3 years) are
determined separately for each spouse.
Name and social security number (SSN).
If you file a joint return, enter only the name
and SSN of the spouse whose information is
being reported on that Form 8915-C.
Foreign address. If you have a foreign
address, enter the city name on the
appropriate line. Do not enter any other
information on that line, but also complete
the spaces below that line. Do not abbreviate
the country name. Follow the country's
practice for entering the postal code and the
name of the province, county, or state.
Names of disasters. If you are reporting
2018 disaster distributions for only one
disaster, enter the full name of the disaster
on the line titled "Disaster name" in Part I of
Form 8915-C. Include the state, territory, or
tribal government and the FEMA DR number
in Table 1, later. For example, you would
enter "Confederated Tribes of the Colville
Reservation Flooding (DR-4384)."
Worksheet 2. If you use Worksheet 2, at
the top of page 1 of Form 8915-C, write the
full name of each disaster for which you are
reporting a qualified 2018 disaster
distribution.

Part I—Total Distributions
From All Retirement Plans
(Including IRAs)
Column (a). If you received a distribution
from a retirement plan (including an IRA),
you should receive a Form 1099-R. The
amount of the distribution should be shown
in Form 1099-R, box 1. Enter the amounts

from all your Forms 1099-R, box 1, on the
appropriate lines in column (a). Because
qualified 2018 disasters occurred in 2018,
the date of the disaster, unlike in 2018, is not
a factor in determining whether a distribution
is an available distribution in 2020.
These instructions do not have a

TIP Worksheet 1. If you are reporting

distributions in Part I of 2020 Form
8915-C, you do not need a Worksheet 1 as
you do for 2020 Form 8915-D and 2020
Form 8915-E. See the instructions for those
forms for details.
If you are reporting distributions in

TIP Part I of both 2020 Form 8915-C and

2020 Form 8915-D or 8915-E,
complete column (a) of 2020 Form 8915-C
first. See the 2020 instructions for Form
8915-D and for Form 8915-E.

Use if Reporting Only One 2018
Disaster
Column (b). Follow the instructions in this
section to complete Part I, column (b), if you
have qualified 2018 disaster distributions for
only one disaster in 2020.
If you have more than one qualified

TIP 2018 disaster and your qualified

2018 disaster distributions available
for 2018, 2019, and 2020 total $100,000 or
less, see More than one disaster but no more
than $100,000 in distributions below.
Enter on the appropriate lines, in column
(b), any qualified 2018 disaster distributions
(including periodic payments and required
minimum distributions) made in 2020 before
June 17.
Include only those distributions you wish
to designate as qualified 2018 disaster
distributions. See Qualified 2018 disaster
distributions, earlier.
More than one disaster but no more
than $100,000 in distributions. If your
2018, 2019, and 2020 qualified 2018
disaster distributions total $100,000 or less,
use the entire total for the earliest available
disaster and follow the instructions in this
section even if you were impacted by more
than one disaster.
If you have qualified 2018 disaster
distributions for more than one
CAUTION disaster, you must use Worksheet 2,
later, to figure your column (b) amounts
unless your 2018, 2019, and 2020 qualified
2018 disaster distributions total $100,000 or
less. See the paragraph immediately above
and the following examples.

!

Example 1. In 2020, you received
qualified 2018 disaster distributions totaling
$90,000. These distributions were made
before June 17. These were your only
distributions made in 2020. You had no
distributions in 2018 or 2019. You were
eligible for qualified 2018 disaster
distributions for two disasters. Disaster 1:
Typhoon Mangkhut. Disaster 2: Super
Typhoon Yutu. On your 2020 Form 8915-C,
you report the entire $90,000 distribution

under one disaster: Disaster 1. You do not
use Worksheet 2. You follow the steps in
Column (b) under Use if Reporting Only One
2018 Disaster above.
Example 2. The facts are the same as in
Example 1, except in December 2019, you
received an $8,000 qualified 2018 disaster
distribution that you assigned to Disaster 1,
that you reported on 2019 Form 8915-C, and
that you now report on 2020 Form 8915-C,
line 1, column (b). This was your only
distribution made in 2019. On your 2020
Form 8915-C, you report the entire $98,000
in 2019 and 2020 distributions under one
disaster: Disaster 1. You do not use
Worksheet 2. You follow the steps in Column
(b) under Use if Reporting Only One 2018
Disaster above.
Column (c). Complete column (c) only if the
total on line 5, column (b), is more than
$100,000 and you are not using Worksheet
2.
If the amount on line 5, column (b), is
more than $100,000, you will need to make
an allocation in column (c) of the
distribution(s) included in column (b). This is
because the total of your qualified 2018
disaster distributions cannot exceed the
$100,000 limit. If you have distributions from
more than one type of retirement plan, such
as an IRA and a 401(k) plan, you may
allocate the $100,000 limit among the plans
by any reasonable method.
Example 1. You received a distribution
from your Roth IRA in the amount of
$130,000 in 2020. The distribution was made
on March 28, 2020. You had an economic
loss due to the Texas Severe Storms And
Flooding. You had a main home in Texas
during the period listed in Table 1 for this
disaster. This was your only distribution
made in 2018, 2019, or 2020. You entered
$130,000 on line 4, columns (a) and (b). You
would then enter $100,000 on line 4, column
(c), since the distribution is in excess of the
$100,000 limit.
Example 2. Assume the same facts as in
Example 1, except you also received a
distribution from your 401(k) plan in the
amount of $20,000. This distribution was
made on June 1, 2020. You entered $20,000
on line 2, columns (a) and (b). You will now
need to make an allocation in column (c)
between the two distributions because the
total on line 5, column (b), is $150,000. You
can choose to make the allocation by any
reasonable method, as long as the total in
column (c) does not exceed $100,000. You
choose to allocate $80,000 to your Roth IRA
distribution on line 4, column (c), and the
entire $20,000 to your 401(k) plan
distribution on line 2, column (c).

Worksheet 2: Use if You Are
Reporting More Than One 2018
Disaster

!

Do not enter any amounts in column
(c) if you are using Worksheet 2.

CAUTION

-4-

Column (b). If you received qualified 2018
disaster distributions for more than one
disaster and your qualified 2018 disaster
distributions made in 2018, 2019, and 2020
total more than $100,000, you must use
Worksheet 2 to figure the amounts you are
entering in column (b).
In Worksheet 2, column (a), enter the
amounts you already have figured for lines 2
through 5 in Part I of 2020 Form 8915-C. In
Worksheet 2, column (X), start by entering
the amounts you are planning to claim as
qualified 2018 disaster distributions made in
2020. A distribution will not be a qualified
2018 disaster distribution if it is made in 2020
after June 16. Enter the 2020 distributions for
each qualified 2018 disaster in a separate
column. Your total qualified 2018 disaster
distributions for each available disaster can't
exceed $100,000. For simplicity, apply your
distributions in $100,000 amounts as
available to each available disaster,
beginning with the earliest available disaster.
Examples 1 through 4, later, provide
guidance. A blank Worksheet 2 is in
Worksheets at the end of the instructions.
See Use if Reporting Only One 2018
Disaster, earlier, if you have only one
CAUTION disaster, or your qualified 2018
disaster distributions for 2018, 2019, and
2020 total $100,000 or less even if you have
more than one 2018 disaster. If you have
total distributions of more than $100,000 but
no more than $200,000, use $100,000 for
the earliest available disaster and the
remaining amount for your second available
disaster. See the examples below if you
have two or three disasters.

!

Example 1. Mosley was eligible for
qualified 2018 disaster distributions for the
following disasters. Disaster 1: Maryland
Severe Storms And Flooding. Disaster 2:
Maryland Severe Storm And Flooding. In
2020, he received a traditional IRA
distribution. The distribution was made on
April 30 in the amount of $140,000. He had
no other distributions for 2018, 2019, or
2020. He completes Worksheet 2. Mosley
applies the distribution up to the $100,000
limit against each available disaster. He
applies $100,000 of the April 30 distribution
to Disaster 1 and $40,000 of the April 30
distribution to Disaster 2. In column (b), lines
1 through 5, of his 2020 Form 8915-C,
Mosley enters the amounts from lines 1
through 5 of his filled-in Worksheet 2, column
(b). He leaves column (c) of his 2020 Form
8915-C blank. See Mosley's Filled-in
Worksheet 2 for Example 1.
Example 2. The facts are the same as in
Example 1, except in 2019, Mosley had a
$20,000 qualified 2018 disaster distribution
from line 5, column (b), of 2019 Form 8915-C
for Disaster 1. He completes Worksheet 2.
He enters $20,000 on line 1 under Disaster
1. For 2020, Mosley applies the distributions
up to the $100,000 limit against each
available disaster. He applies $80,000 of the
April 2020 distribution to Disaster 1. With the
$20,000 from 2019, he has reached his
$100,000 limit for that disaster. He applies

Instructions for Form 8915-C (2020)

$60,000 of the April 2020 distribution to
Disaster 2. In column (b), lines 1 through 5,
of his 2020 Form 8915-C, Mosley enters the
amounts from lines 1 through 5 of his filled-in
Worksheet 2, column (b). He leaves column
(c) of his 2020 Form 8915-C blank. See
Mosley's Filled-in Worksheet 2 for
Example 2.
Example 3. Mosley was eligible for
qualified 2018 disaster distributions for the
following disasters. Disaster 1: Hawaii
Severe Storms, Flooding, Landslides, And
Mudslides. Disaster 2: Kilauea Volcanic
Eruption And Earthquakes. Disaster 3:
Hurricane Lane. In 2020, he received a
traditional IRA distribution of $240,000 and a
Roth IRA distribution of $30,000 for a total of
$270,000 in distributions. These distributions
were made on March 30 and June 16,
respectively. He had no other distributions
for 2018, 2019, or 2020. He completes

Instructions for Form 8915-C (2020)

Worksheet 2. Mosley applies the
distributions up to the $100,000 limit against
each available disaster. He applies $100,000
of the March 30 distribution to Disaster 1 and
$100,000 of the March 30 distribution to
Disaster 2. Mosley applies the remaining
$40,000 of the March 30 distribution to
Disaster 3. In addition, he applies the full
$30,000 from the June distribution to
Disaster 3. In column (b), lines 1 through 5,
of his 2020 Form 8915-C, Mosley enters the
amounts from lines 1 through 5 of his filled-in
Worksheet 2, column (b). He leaves column
(c) of his 2020 Form 8915-C blank. See
Mosley's Filled-in Worksheet 2 for
Example 3.
Example 4. The facts are the same as in
Example 3, except in 2019, Mosley had a
$20,000 qualified 2018 disaster distribution
from line 5, column (b), of 2019 Form 8915-C
for Disaster 1. He completes Worksheet 2.

-5-

He enters $20,000 on line 1 under Disaster
1. For 2020, Mosley applies the distributions
up to the $100,000 limit against each
available disaster. He applies $80,000 of the
March 2020 distribution to Disaster 1. With
the $20,000 from 2019, he has reached his
$100,000 limit for that disaster. He applies
$100,000 of the March 2020 distribution to
Disaster 2. Mosley applies the remaining
$60,000 of the March 2020 distribution to
Disaster 3. In addition, he applies the full
$30,000 from the June 2020 distribution to
Disaster 3. In column (b), lines 1 through 5,
of his 2020 Form 8915-C, Mosley enters the
amounts from lines 1 through 5 of his filled-in
Worksheet 2, column (b). He leaves column
(c) of his 2020 Form 8915-C blank. See
Mosley's Filled-in Worksheet 2 for
Example 4.

Mosley's Filled-in Worksheets 2: Use if you have qualified 2018 disaster distributions for more than one
disaster and your total qualified 2018 disaster distributions in 2018, 2019, and 2020 exceed $100,000.
Mosley’s Filled-in Worksheet 2 for
Example 1

1

(X)

(b)

Qualified 2018 disaster distributions

Qualified 2018 disaster distributions

Disaster 1

• If you did not file 2019 Form 8915-C,
enter -0- for each listed Disaster in column
(X).
• If you filed 2019 Form 8915-C and you
only reported one disaster on that form,
enter in column (X) for that disaster the
amount from your 2019 Form 8915-C,
line 5, column (b).
• If for your 2019 Form 8915-C you were
required to use Worksheet 2 in the
instructions, enter in column (X) the
amounts from line 5 of column (X), in your
Worksheet 2 in the 2019 Form 8915-C
instructions.
Note. If the amount on line 1 of this
worksheet is $100,000 or more for a
disaster, you cannot have qualified 2018
disaster distributions in 2020 for that
disaster. Do not complete Worksheet 2 for
that disaster.

2

Distributions from retirement plans (other
than IRAs)

3

Distributions from traditional, SEP, and
SIMPLE IRAs

4

Distributions from Roth IRAs

5

Totals. Add lines 1 through 4.

Mosley’s Filled-in Worksheet 2 for Example 2

1

(a)
Total
available
distributions
in 2020

2
3

Distributions from traditional, SEP, and
SIMPLE IRAs

4

Distributions from Roth IRAs

5

Totals. Add lines 1 through 4.

Disaster 3

Disaster 4

(Total for all disasters)

-0-

-0-

-0-

-0-

-0-

-0-

-0-

$140,000

$100,000

$40,000

$140,000

-0-

-0-

-0-

-0-

$140,000

$100,000

$40,000

$140,000

(a)

(X)

(b)

Total
available
distributions
in 2020

Qualified 2018 disaster distributions

Qualified 2018 disaster distributions

• If you did not file 2019 Form 8915-C,
enter -0- for each listed Disaster in column (X).
• If you filed 2019 Form 8915-C and you
only reported one disaster on that form, enter
in column (X) for that disaster the amount from
your 2019 Form 8915-C, line 5, column (b).
• If for your 2019 Form 8915-C you were
required to use Worksheet 2 in the
instructions, enter in column (X) the amounts
from line 5 of column (X), in your Worksheet 2
in the 2019 Form 8915-C instructions.
Note. If the amount on line 1 of this worksheet
is $100,000 or more for a disaster, you cannot
have qualified 2018 disaster distributions in
2020 for that disaster. Do not complete
Worksheet 2 for that disaster.
Distributions from retirement plans (other than
IRAs)

Disaster 2

Disaster 1

Disaster 2

Disaster 3

Disaster 4

(Total for all disasters)

$20,000

-0-

$20,000

-0-

-0-

-0-

-0-

$140,000

$80,000

$60,000

$140,000

-0-

-0-

-0-

-0-

$140,000

$100,000

$60,000

$160,000

-6-

Instructions for Form 8915-C (2020)

Mosley’s Filled-in Worksheet 2 for Example 3

(a)

(X)

Total
available
distributions
in 2020

Qualified 2018 disaster distributions
Disaster 1

• If you did not file 2019 Form 8915-C,
enter -0- for each listed Disaster in column (X).
• If you filed 2019 Form 8915-C and you
only reported one disaster on that form, enter
in column (X) for that disaster the amount from
your 2019 Form 8915-C, line 5, column (b).
• If for your 2019 Form 8915-C you were
required to use Worksheet 2 in the
instructions, enter in column (X) the amounts
from line 5 of column (X), in your Worksheet 2
in the 2019 Form 8915-C instructions.
Note. If the amount on line 1 of this worksheet
is $100,000 or more for a disaster, you cannot
have qualified 2018 disaster distributions in
2020 for that disaster. Do not complete
Worksheet 2 for that disaster.

1

(b)

Disaster 2

Disaster 3

Qualified 2018 disaster distributions
Disaster 4

(Total for all disasters)

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

-0-

$240,000

$100,000

$100,000

$40,000

$240,000

2

Distributions from retirement plans (other than
IRAs)

3

Distributions from traditional, SEP, and
SIMPLE IRAs

4

Distributions from Roth IRAs

$30,000

-0-

-0-

$30,000

$30,000

5

Totals. Add lines 1 through 4.

$270,000

$100,000

$100,000

$70,000

$270,000

Mosley’s Filled-in Worksheet 2 for Example 4

(a)

(X)

Total
available
distributions
in 2020

• If you did not file 2019 Form 8915-C,
enter -0- for each listed Disaster in column (X).
• If you filed 2019 Form 8915-C and you
only reported one disaster on that form, enter
in column (X) for that disaster the amount from
your 2019 Form 8915-C, line 5, column (b).
• If for your 2019 Form 8915-C you were
required to use Worksheet 2 in the
instructions, enter in column (X) the amounts
from line 5 of column (X), in your Worksheet 2
in the 2019 Form 8915-C instructions.
Note. If the amount on line 1 of this worksheet
is $100,000 or more for a disaster, you cannot
have qualified 2018 disaster distributions in
2020 for that disaster. Do not complete
Worksheet 2 for that disaster.

1

(b)

Qualified 2018 disaster distributions
Disaster 1

Disaster 2

Disaster 3

Qualified 2018 disaster distributions
Disaster 4

(Total for all disasters)

$20,000

-0-

-0-

$20,000

-0-

-0-

-0-

-0-

-0-

$240,000

$80,000

$100,000

$60,000

$240,000

2

Distributions from retirement plans (other than
IRAs)

3

Distributions from traditional, SEP, and
SIMPLE IRAs

4

Distributions from Roth IRAs

$30,000

-0-

-0-

$30,000

$30,000

5

Totals. Add lines 1 through 4.

$270,000

$100,000

$100,000

$90,000

$290,000

Line 7
Before you begin line 7: If you are
using Worksheet 2, do not complete
CAUTION line 7 until you have completed
Worksheet 2.

!

See the instructions for your tax return for
reporting the distributions included on line 7.
See also the Instructions for Form 5329.

Part II—Qualified 2018
Disaster Distributions
From Retirement Plans
(Other Than IRAs)

Complete Part II if any of the following apply.

Instructions for Form 8915-C (2020)

• You have an amount entered on 2020
Form 8915-C, line 2, column (b).
• You had an amount on your 2018 Form
8915-C, line 9, and you did not check the
box on that line.
• You had an amount on your 2019 Form
8915-C, line 11, and you did not check the
box on that line.
• You made a repayment in 2020 of
qualified 2018 disaster distribution amounts
from line 10 of 2019 Form 8915-C or line 8 of
2018 Form 8915-C.
Line 9. Enter on line 9 your cost, if any. Your
cost is generally your net investment in the
plan. It does not include pre-tax
contributions. If there is an amount in Form
-7-

1099-R, box 2a (taxable amount), the
difference between Form 1099-R, box 1 and
box 2a, is usually your cost. Enter the
difference on line 9.
If there is no amount in Form 1099-R,
box 2a, and the first box in box 2b is
checked, the issuer of Form 1099-R may not
have had all the facts needed to figure the
taxable amount. You may want to get Pub.
575, Pension and Annuity Income, to help
figure your taxable amount.
Also see Pub. 575 if you use the
Simplified Method Worksheet to figure the
taxable amount of your periodic payments
and you designated some of these payments
as qualified 2018 disaster distributions.

If you have a Form 1099-R with both
qualified 2018 disaster distributions
CAUTION and nonqualified distributions, you
must separately figure the cost attributable to
each distribution.

!

Line 11. If you don’t check the box on
line 11, you must spread the amount on
line 10 over 3 years. By checking the box,
you elect to include the entire amount in
income in the year of distribution. You cannot
make or change this election after the due
date (including extensions) for your tax
return. If you checked the box on line 27, you
must check the box on line 11.
If the taxpayer died during 2020 after
receiving a qualified 2018 disaster
distribution, the taxable amount of the
distribution may not be spread over 3 years.
The remainder of the distribution must be
reported on the tax return of the deceased
taxpayer.
Line 18. At any time during the 3-year
period that begins the day after the date you
received a qualified 2018 disaster
distribution, you can repay any portion of the
distribution to an eligible retirement plan that
accepts rollover contributions. You cannot,
however, repay more than the amount of the
original distribution. See Repayment of a
Qualified 2018 Disaster Distribution, earlier,
for details.
Enter on line 18 the amount of any
repayments you made before filing your
2020 return. Do not include any repayments
made later than the due date (including
extensions) for that return nor any
repayments of nontaxable amounts. If you
elected to spread the income over 3 years
and you repaid more than the amount on
line 11, the excess will be carried forward to
your 2021 tax return if the distribution was
made in 2019 or 2020. Repayments made
after the due date of your 2020 return
(including extensions) but before the due
date of your 2021 return (including
extensions) will generally be reported on
your 2021 tax return if the distribution was
made in 2019 or 2020 and you elected to
spread the income over 3 years. However,
you may have to file an amended return in
certain situations. See Amending Form
8915-C, earlier.
Example. You received a $90,000
qualified 2018 disaster distribution on June
7, 2020, from your 401(k) plan. You had an
economic loss due to Hurricane Florence.
On April 2, 2021, you repay $30,000 to an
IRA. You file your return on April 10, 2021.
Since the repayment was made before you
filed your return, and not later than the due
date (including extensions), you would enter
the $30,000 repayment on line 18.

Part III—Qualified 2018
Disaster Distributions
From Traditional, SEP,
SIMPLE, and Roth IRAs

Complete Part III if any of the following apply.

• You have an amount entered on 2020
Form 8915-C, line 3, column (b), or line 4,
column (b).
• You had an amount on your 2018 Form
8915-C, line 17, and you did not check the
box on that line.
• You had an amount on your 2019 Form
8915-C, line 26, and you did not check the
box on that line.
• You made a repayment in 2020 of
qualified 2018 disaster distribution amounts
from line 25 of 2019 Form 8915-C; or line 16
of 2018 Form 8915-C.
Before completing this part, complete
2020 Form 8606 if either of the following
applies.
• You received a qualified 2018 disaster
distribution from a traditional, SEP, or
SIMPLE IRA, and you have a basis in the
IRA.
• You received a qualified 2018 disaster
distribution from a Roth IRA.
For more information, see 2020 Form
8606 and its instructions.
Line 27. If you do not check the box on
line 27, you must spread the amount on
line 26 over 3 years. By checking the box,
you elect to include the entire amount in
income in the year of distribution. You cannot
make or change this election after the due
date (including extensions) for your tax
return. If you checked the box on line 11, you
must check the box on line 27.
If the taxpayer died during 2020 after
receiving a qualified 2018 disaster
distribution, the taxable amount of the
distribution may not be spread over 3 years.
The remainder of the distribution must be
reported on the tax return of the deceased
taxpayer.
Line 34. At any time during the 3-year
period that begins the day after the date you
received a qualified 2018 disaster
distribution, you can repay any portion of the
distribution to an eligible retirement plan that
accepts rollover contributions. You cannot,
however, repay more than the amount of the
original distribution. See Repayment of a
Qualified 2018 Disaster Distribution, earlier,
for details.
Enter on line 34 the amount of any
repayments you made before filing your
2020 return. Do not include any repayments
made later than the due date (including
extensions) for that return nor any
repayments of nontaxable amounts. If you
elected to spread the income over 3 years
and you repaid more than the amount on
line 27, the excess will be carried forward to
your 2021 tax return if the distribution was
made in 2019 or 2020. Repayments made
after the due date of your 2020 return
(including extensions) but before the due
date (including extensions) of your 2021
return will generally be reported on your
2021 tax return if the distribution was made
in 2019 or 2020 and you elected to spread
the income over 3 years. However, you may
have to file an amended return in certain
situations. See Amending Form 8915-C,
earlier.
-8-

Example. You received a $90,000
qualified 2018 disaster distribution on
February 20, 2020, from your traditional IRA.
You had an economic loss due to Hurricane
Lane. On April 2, 2021, you repay $30,000 to
your traditional IRA. You file your return on
April 10, 2021. Since the repayment was
made before you filed your return, and not
later than the due date (including
extensions), you would enter the $30,000
repayment on line 34.

Part IV—Qualified
Distributions for the
Purchase or Construction
of a Main Home in
Qualified 2018 Disaster
Areas
See the section in the 2018 and in

TIP the 2019 Instructions for Form

8915-C entitled Part IV—Qualified
Distributions for the Purchase or
Construction of a Main Home in Qualified
2018 Disaster Areas for details on qualified
distributions.
Qualified distributions received in 2018
or 2019. If in 2020 you are repaying, before
June 18, a qualified distribution received in
2018 or 2019 for the purchase or
construction of a main home in a 2018
disaster area, report the repayment on a
Form 1040-X on which the 2018 or 2019
checkbox, as applicable, has been checked
at the top of page 1. But, if you filed 2018 or
2019 Form 8915-C alone because you were
not required to file Form 1040 for 2018 or
2019, as applicable, report the repayment on
an amended 2018 or 2019 Form 8915-C,
that is, a 2018 or 2019 Form 8915-C as
applicable, on which you have checked the
"If this is an amended return" box.
Qualified distributions received in 2017.
If in 2020 you are repaying, before June 18,
a qualified distribution received in 2017 for
the purchase or construction of a main home
in a 2018 disaster area, report the repayment
following the steps in 2017 qualified
distributions under Amending Form 8915-C,
earlier.

Privacy Act and
Paperwork Reduction Act
Notice

We ask for the information on this form to
carry out the Internal Revenue laws of the
United States. We need this information to
ensure that you are complying with these
laws and to allow us to figure and collect the
right amount of tax. You are required to give
us this information if you made certain
contributions or received certain distributions
from qualified plans, including IRAs, and
other tax-favored accounts. Our legal right to
ask for the information requested on this
form is sections 6001, 6011, 6012(a), and
6109 and their regulations. If you don’t
provide this information, or you provide

Instructions for Form 8915-C (2020)

incomplete or false information, you may be
subject to penalties. You are not required to
provide the information requested on a form
that is subject to the Paperwork Reduction
Act unless the form displays a valid OMB
control number. Books or records relating to
a form or its instructions must be retained as
long as their contents may become material
in the administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential, as required by
section 6103. However, we may give this
information to the Department of Justice for

Instructions for Form 8915-C (2020)

civil and criminal litigation, and to cities,
states, the District of Columbia, and U.S.
commonwealths and possessions to carry
out their tax laws. We may also disclose this
information to other countries under a tax
treaty, to federal and state agencies to
enforce federal nontax criminal laws, or to
federal law enforcement and intelligence
agencies to combat terrorism.
The average time and expenses required
to complete and file this form will vary
depending on individual circumstances. For

-9-

the estimated averages, see the instructions
for your income tax return.
If you have suggestions for making this
form simpler, we would be happy to hear
from you. See the instructions for your
income tax return.

Worksheets

A blank Worksheet 2 follows. Worksheet 1 is
reserved.

Worksheet 1: Reserved.

Worksheet 2: Use if you have qualified 2018 disaster distributions for more than one disaster and your total
qualified 2018 disaster distributions in 2018, 2019, and 2020 exceed $100,000.
Worksheet 2 for Form 8915-C

1

(a)

(X)

(b)

Total
available
distributions
in 2020

Qualified 2018 disaster distributions

Qualified 2018 disaster distributions

Disaster 1

Disaster 2

Disaster 3

Disaster 4

(Total for all disasters)

• If you did not file 2019 Form 8915-C,
enter -0- for each listed Disaster in
column (X).
• If you filed 2019 Form 8915-C and
you only reported one disaster on that
form, enter in column (X) for that
disaster the amount from your 2019
Form 8915-C, line 5, column (b).
• If for your 2019 Form 8915-C you
were required to use Worksheet 2 in the
instructions, enter in column (X) the
amounts from line 5 of column (X), in
your Worksheet 2 in the 2019 Form
8915-C instructions.
Note. If the amount on line 1 of this
worksheet is $100,000 or more for a
disaster, you cannot have qualified
2018 disaster distributions in 2020 for
that disaster. Do not complete
Worksheet 2 for that disaster.

2

Distributions from retirement plans
(other than IRAs)

3

Distributions from traditional, SEP, and
SIMPLE IRAs

4

Distributions from Roth IRAs

5

Totals. Add lines 1 through 4.

-10-

Instructions for Form 8915-C (2020)

Table 1. Qualified 2018 Disaster Areas for Form 8915-C
Disaster Area

Qualified 2018 Disaster

Date of Declaration

Disaster Period aka Incident Period

Alabama

Severe Storms And Tornadoes (DR-4362)

April 26, 2018

March 19, 2018 - March 20, 2018

Alabama

Hurricane Michael (DR-4406)

November 05, 2018

October 10, 2018 - October 13, 2018

Alaska

Flooding (DR-4391)

September 05, 2018

May 11, 2018 - May 13, 2018

Alaska

Earthquake (DR-4413)

January 31, 2019

November 30, 2018

American Samoa

Tropical Storm Gita (DR-4357)

March 02, 2018

February 07, 2018 - February 12, 2018

California

Wildfires And High Winds (DR-4382)

August 04, 2018

July 23, 2018 - September 19, 2018

California

Wildfires (DR-4407)

November 12, 2018

November 08, 2018 - November 25, 2018

Confederated Tribes of the Colville
Reservation

Flooding (DR-4384)

August 17, 2018

May 05, 2018 - May 28, 2018

Connecticut

Severe Storms, Tornadoes, And Straight-line Winds (DR-4385)

August 20, 2018

May 15, 2018

Connecticut

Severe Storms And Flooding (DR-4410)

December 05, 2018

September 25, 2018 - September 26, 2018

Florida

Hurricane Michael (DR-4399)

October 11, 2018

October 07, 2018 - October 19, 2018

Georgia

Hurricane Michael (DR-4400)

October 14, 2018

October 09, 2018 - October 23, 2018

Guam

Typhoon Mangkhut (DR-4398)

October 01, 2018

September 10, 2018 - September 11, 2018

Havasupai Tribe

Severe Storms, Flooding, And Landslides (DR-4389)

August 31, 2018

July 11, 2018 - July 12, 2018

Hawaii

Severe Storms, Flooding, Landslides, And Mudslides (DR-4365)

May 08, 2018

April 13, 2018 - April 16, 2018

Hawaii

Kilauea Volcanic Eruption And Earthquakes (DR-4366)

May 11, 2018

May 03, 2018 - August 17, 2018

Hawaii

Hurricane Lane (DR-4395)

September 27, 2018

August 22, 2018 - August 29, 2018

Indiana

Severe Storms And Flooding (DR-4363)

May 04, 2018

February 14, 2018 - March 04, 2018

Iowa

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4386)

August 20, 2018

June 06, 2018 - July 02, 2018

Iowa

Severe Storm And Tornadoes (DR-4392)

September 12, 2018

July 19, 2018

Kansas

Severe Storms, Straight-line Winds, And Flooding (DR-4403)

October 19, 2018

September 01, 2018 - September 08, 2018

Kansas

Severe Storms, Straight-line Winds, And Flooding (DR-4417)

February 25, 2019

October 04, 2018 - October 15, 2018

Kentucky

Severe Storms, Flooding, Landslides, And Mudslides (DR-4358)

April 12, 2018

February 09, 2018 - February 14, 2018

Kentucky

Severe Storms, Tornadoes, Flooding, Landslides, And Mudslides (DR-4361)

April 26, 2018

February 21, 2018 - March 21, 2018

Maine

Severe Storm And Flooding (DR-4367)

May 30, 2018

March 02, 2018 - March 08, 2018

Maryland

Severe Storms And Flooding (DR-4374)

June 25, 2018

May 15, 2018 - May 19, 2018

Maryland

Severe Storm And Flooding (DR-4376)

July 02, 2018

May 27, 2018 - May 28, 2018

Massachusetts

Severe Winter Storm And Flooding (DR-4372)

June 25, 2018

March 02, 2018 - March 03, 2018

Massachusetts

Severe Winter Storm And Snowstorm (DR-4379)

July 19, 2018

March 13, 2018 - March 14, 2018

Michigan

Severe Storms, Flooding, Landslides, And Mudslides (DR-4381)

August 02, 2018

June 16, 2018 - June 18, 2018

Minnesota

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4390)

September 05, 2018

June 15, 2018 - July 12, 2018

Minnesota

Severe Storms And Flooding (DR-4414)

February 01, 2019

October 09, 2018 - October 11, 2018

Mississippi

Severe Storms, Flooding, And Tornado (DR-4415)

February 14, 2019

December 27, 2018 - December 28, 2018

Montana

Flooding (DR-4388)

August 30, 2018

April 12, 2018 - May 06, 2018

Montana

Flooding (DR-4405)

October 31, 2018

May 01, 2018 - June 10, 2018

Nebraska

Severe Winter Storm and Straight-line Winds (DR-4375)

June 29, 2018

April 13, 2018 - April 18, 2018

Nebraska

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4387)

August 27, 2018

June 17, 2018 - July 01, 2018

New Hampshire

Severe Winter Storm And Snowstorm (DR-4371)

June 08, 2018

March 13, 2018 - March 14, 2018

New Hampshire

Severe Storm And Flooding (DR-4370)

June 08, 2018

March 02, 2018 - March 08, 2018

New Jersey

Severe Winter Storm And Snowstorm (DR-4368)

June 08, 2018

March 06, 2018 - March 07, 2018

New York

Severe Storms And Flooding (DR-4397)

October 01, 2018

August 13, 2018 - August 15, 2018

North Carolina

Tornado And Severe Storms (DR-4364)

May 08, 2018

April 15, 2018

North Carolina

Hurricane Florence (DR-4393)

September 14, 2018

September 07, 2018 - September 29, 2018

North Carolina

Tropical Storm Michael (DR-4412)

January 31, 2019

October 10, 2018 - October 12, 2018

Northern Mariana Islands

Typhoon Mangkhut (DR-4396)

September 29, 2018

September 10, 2018 - September 11, 2018

Northern Mariana Islands

Super Typhoon Yutu (DR-4404)

October 26, 2018

October 24, 2018 - October 26, 2018

Ohio

Severe Storms, Landslides, And Mudslides (DR-4360)

April 17, 2018

February 14, 2018 - February 25, 2018

Oklahoma

Wildfires (DR-4373)

June 25, 2018

April 11, 2018 - April 20, 2018

Pennsylvania

Severe Storms And Flooding (DR-4408)

November 27, 2018

August 10, 2018 - August 15, 2018

South Carolina

Hurricane Florence (DR-4394)

September 16, 2018

September 08, 2018 - October 08, 2018

Texas

Severe Storms And Flooding (DR-4377)

July 06, 2018

June 19, 2018 - July 13, 2018

Texas

Severe Storms And Flooding (DR-4416)

February 25, 2019

September 10, 2018 -November 02, 2018

Tohono O’odham Nation

Severe Storms And Flooding (DR-4409)

November 30, 2018

October 01, 2018 - October 03, 2018

Vermont

Severe Storm And Flooding (DR-4380)

July 30, 2018

May 04, 2018 - May 05, 2018

Virginia

Hurricane Florence (DR-4401)

October 15, 2018

September 08, 2018 - September 21, 2018

Virginia

Tropical Storm Michael (DR-4411)

December 18, 2018

October 09, 2018 - October 16, 2018

Washington

Severe Winter Storms, Straight-line Winds, Flooding, Landslides, Mudslides, Tornado (DR-4418)

March 04, 2019

December 10, 2018 -December 24, 2018

West Virginia

Severe Storms, Flooding, Landslides, And Mudslides (DR-4359)

April 17, 2018

February 14, 2018 - February 20, 2018

West Virginia

Severe Storms, Flooding, Landslides, And Mudslides (DR-4378)

July 12, 2018

May 28, 2018 - June 03, 2018

Wisconsin

Severe Storms, Straight-line Winds, And Flooding (DR-4383)

August 10, 2018

June 15, 2018 - June 19, 2018

Wisconsin

Severe Storms, Tornadoes, Straight-line Winds, Flooding, And Landslides (DR-4402)

October 18, 2018

August 17, 2018 - September 14, 2018

Instructions for Form 8915-C (2020)

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