i8915-c

U.S. Individual Income Tax Return

i8915-c

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2022

Instructions for Form 8915-C

Department of the Treasury
Internal Revenue Service

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
Repayments. The repayment period for a qualified 2018
disaster distribution ends 3 years and 1 day after the distribution
was received. This is particularly important if your qualified 2018
disaster distribution was received in 2019. Repayments reported
on 2022 Form 8915-C can be used to reduce the income
reportable on your 2019, 2020, 2021, or 2022 tax return, as
applicable; if you have already filed your tax return for the year in
question, you will need to amend that return.

Coronavirus-Related Distributions

Did you repay coronavirus-related distributions for 2022? If you
did, do not use 2022 Form 8915-C to report those repayments.
Use Form 8915-F, Qualified Disaster Retirement Plan
Distributions and Repayments, instead. We have retired Form
8915-E, Qualified 2020 Disaster Retirement Plan Distributions
and Repayments, which you used to report coronavirus-related
distributions and repayments in 2020.

Purpose of Form

Use 2022 Form 8915-C to report income from qualified 2018
disaster distributions made in 2020 that you have spread over 3
years and to report qualified 2018 disaster distribution
repayments made in 2022 that were not included on your 2021
Form 8915-C.
For repayments of distributions for qualified 2019 or 2020
and, if relevant legislation is enacted, 2021 and later, disasters,
see Form 8915-D, Qualified 2019 Disaster Retirement Plan
Distributions and Repayments, and Form 8915-F, Qualified
Disaster Retirement Plan Distributions and Repayments,
respectively, and their instructions.
Note. Repayments of and income from distributions from
retirement plans (other than IRAs) are reported in Part I, and
repayments of and income from distributions from IRAs are
reported in Part II.
For details on qualified 2018 disaster distributions, see
TIP the 2018, 2019, and 2020 Instructions for Form 8915-C.

Who Must File

File 2022 Form 8915-C if either of the following applies.
• You received in 2020 a qualified 2018 disaster distribution
that you are including in income in equal amounts over 3 years.
• You made a repayment for 2022 of a qualified 2018 disaster
distribution.

Nov 9, 2022

When and Where To File

File 2022 Form 8915-C with your 2022 Form 1040, 1040-SR, or
1040-NR. If you are not required to file an income tax return but
are required to file 2022 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 IRS at the same time and place you would
otherwise file 2022 Form 1040, 1040-SR, or 1040-NR.
The timing of your repayments will determine whether you
need to file an amended return to claim them. See Amending
Form 8915-C, later.

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.

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
elected, you could have included the entire distribution in your
income in the year of the distribution. If more than one
distribution was made during the year, you must have treated all
distributions for that year the same way. Any repayments made
before you file your return, by the due date (including
extensions), and within the 3-year period for making the
repayment reduce the amount of the distribution included in your
income.
Also, 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.

Repayment of a Qualified 2018 Disaster
Distribution
An amount paid more than 3 years and 1 day after the
distribution was received cannot be treated as a
CAUTION repayment. For example, if your qualified 2018 disaster
distribution was received on October 4, 2019, and you chose to
repay the distribution, the repayment must be made before
October 5, 2022. Also, if your qualified 2018 disaster distribution
was received on May 25, 2020, and you choose to repay the
distribution, the repayment must be made before May 26, 2023.

!

Do not use this form to report repayments of qualified disaster
distributions for disasters other than qualified 2018 disasters.
See Form 8915-D, Qualified 2019 Disaster Retirement Plan
Distributions and Repayments, and Form 8915-F, Qualified
Disaster Retirement Plan Distributions and Repayments,
respectively, and their instructions, as applicable.
If you choose, you can generally repay to an eligible
retirement plan any portion of a qualified 2018 disaster
distribution that is eligible for tax-free rollover treatment. Also,
you can repay a qualified 2018 disaster distribution made from a
retirement plan on account of hardship. However, see
Exceptions, later, for qualified 2018 disaster distributions you
can’t repay.

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Step 1. Determine the line(s) to use. If the original
distribution was not an IRA distribution and you are carrying an
excess repayment back to:
• 2019, include the carried back amount on 2019 Form 8915-C,
line 17;
• 2020, include the carried back amount on 2020 Form 8915-C,
line 18;
• 2021, include the carried back amount on 2021 Form 8915-C,
line 7; and/or
• 2022, include the carried back amount on 2022 Form 8915-C,
line 5.
If the original distribution was an IRA distribution and you are
carrying an excess repayment back to:
• 2019, include the carried back amount on 2019 Form 8915-C,
line 32;
• 2020, include the carried back amount on 2020 Form 8915-C,
line 34;
• 2021, include the carried back amount on 2021 Form 8915-C,
line 16; and/or
• 2022, include the carried back amount on 2022 Form 8915-C,
line 12.
Step 2. Add this sentence. Write "$_______ carryback
from [enter here the year the excess carryback occurred] Form
8915-C" on the dotted line to the left of the line on which you are
including the carried back amount.

You have 3 years from the day after the date you received the
distribution to make a 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 2022 Form 8915-C any repayments you made
before filing your 2022 return. See Amending Form 8915-C,
later, for information on the years to which repayments made at
other times can apply.
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.

Example 1. You received a qualified 2018 disaster
distribution from your traditional IRA in the amount of $90,000 on
May 11, 2020. You elected to recognize in 2020 all the income
from the distribution. On May 3, 2022, you make a repayment of
$45,000. You made no other repayments. For 2022, the entire
$45,000 is an excess repayment on your 2022 Form 8915-C, as
you have no income from qualified 2018 disaster distributions to
report for 2022 and the repayment was made before the 3-year
period for repayment of the distribution ended. You carry the
entire $45,000 back to 2020. You enter $45,000 on your
amended 2020 Form 8915-C, line 34. On the dotted line to the
left of line 34, you write “$45,000 carryback from 2022 Form
8915-C.”

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.

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.

Example 2. You received a qualified 2018 disaster
distribution from your traditional IRA in the amount of $90,000 on
May 11, 2020. You chose to spread the $90,000 over 3 years
($30,000 in income for 2020, 2021, and 2022). On November
19, 2022, you make a repayment of $65,000. This repayment
date is before the 3-year period for repayment of the distribution
ended. You complete a 2022 Form 8915-C, applying $30,000 of
the repayment to your income from that distribution for 2022.
You have a $35,000 excess repayment for 2022. You carry
$30,000 of the excess back to 2021 and $5,000 of the excess
back to 2020. You enter $30,000 on your amended 2021 Form
8915-C, line 16; and $5,000 on your amended 2020 Form
8915-C, line 34. On the dotted line to the left of these lines, you
write "$30,000 excess repayment from 2022 Form 8915-C" on
the 2021 form and “$5,000 excess repayment from 2022 Form
8915-C” on the 2020 form.

Depending on when a repayment is made, you may need to
file an amended tax return to refigure your taxable income.
Include on 2022 Form 8915-C any repayments you made
before filing your 2022 tax return. Do not include on your 2022
Form 8915-C any repayments you made later than the due date
(including extensions) for filing that 2022 return.
If you make the repayment after timely filing your 2022 tax
return but by the due date of that 2022 return (including
extensions), include the repayment on your amended 2022
Form 8915-C.
If you make the repayment after the due date of your 2022
return (including extensions) but before you timely file your 2023
return, include the repayment on your 2023 Form 8915-C if you
have qualified 2018 disaster distributions made in 2020. In
addition:
• You may file an amended 2020 Form 8915-C, if you received
a qualified 2018 disaster distribution in 2020 and you elected on
your original 2020 Form 8915-C to include all of your qualified
2018 disaster distributions in income in 2020, instead of over 3
years; or
• You may file an amended 2020, 2021, or 2022 Form 8915-C,
as applicable, if you received a qualified 2018 disaster
distribution in 2020 and you spread it in income over 3 years.

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.
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

Carrybacks. Follow Step 1 and Step 2 below when carrying
back amounts. These steps are followed by examples.
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entering the postal code and the name of the province, county,
or state.

in 2020. You may have to file an amended return in certain
situations. See Amending Form 8915-C, earlier.

Write at the top of page 1. Write, at the top of page 1 of your
2022 Form 8915-C, the full name of each of your qualified 2018
disasters for which you are reporting income from or for which
you are repaying a qualified 2018 disaster distribution on your
2022 Form 8915-C. Include the state, territory, or tribal
government and the FEMA DR number in Table 1. For example,
you would enter "Confederated Tribes of the Colville
Reservation Flooding (DR-4384)."

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 3, 2023, you
repay $30,000 to an IRA. You file your 2022 return on April 10,
2023. Because the repayment was made before you filed your
2022 return, not later than the due date (including extensions),
and before your 3-year repayment period ended, you would
enter the $30,000 repayment on line 5.

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

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

Complete Part I if any of the following apply.
• You had an amount on your 2020 Form 8915-C, line 11, and
you did not check the box on that line.
• You made a repayment in 2022 of qualified 2018 disaster
distribution amounts from line 10 of 2019 Form 8915-C.
• You made a repayment in 2022 of qualified 2018 disaster
distribution amounts from line 10 of 2020 Form 8915-C.

Complete Part II if any of the following apply.
• You had an amount on your 2020 Form 8915-C, line 27, and
you did not check the box on that line.
• You made a repayment in 2022 of qualified 2018 disaster
distribution amounts from line 25 of 2019 Form 8915-C.
• You made a repayment in 2022 of qualified 2018 disaster
distribution amounts from line 26 of 2020 Form 8915-C.

Line 3b. Enter the amount from line 3a that you have already
carried back to a prior year.

Line 10b. Enter the amount from line 10a that you have already
carried back to a prior year.

Example. You received a qualified 2018 disaster distribution
from your 401(k) retirement plan in the amount of $90,000 on
January 15, 2020. This is the only qualified 2018 disaster
distribution you have ever received. You chose to spread the
$90,000 over 3 years ($30,000 in income for 2020, 2021, and
2022). You did not make a repayment until November 10, 2021,
when you made a repayment of $40,000. On your 2021 Form
8915-C, you enter totals of $40,000 on line 8 and $30,000 on
line 3. On December 1, 2022, you filed an amended 2020 return
carrying back the excess repayment of $10,000 ($40,000 −
$30,000) to line 18 of your 2020 Form 8915-C and wrote
“$10,000 excess repayment from 2021 Form 8915-C” on the
dotted line to the left of line 18. You transfer the amounts on lines
8 and 3 of your 2021 Form 8915-C to your 2022 Form 8915-C,
entering $40,000 on line 2a and $30,000 on line 2b of your 2022
Form 8915-C. You entered $10,000 on line 3a of your 2022
Form 8915-C. Because you have already carried back the full
$10,000, you would include $10,000 on 2022 Form 8915-C,
line 3b.

Example. You received a qualified 2018 disaster distribution
from your traditional IRA in the amount of $90,000 on January
15, 2020. This is the only qualified 2018 disaster distribution you
have ever received. You chose to spread the $90,000 over 3
years ($30,000 in income for 2020, 2021, and 2022). You did not
make a repayment until November 10, 2021, when you made a
repayment of $40,000. On your 2021 Form 8915-C, you entered
totals of $40,000 on line 17 and $30,000 on line 12. On
December 1, 2021, you filed an amended 2020 return carrying
back the excess repayment of $10,000 ($40,000 − $30,000) to
line 34 of your 2020 Form 8915-C and wrote “$10,000 excess
repayment from 2021 Form 8915-C” on the dotted line to the left
of line 34. You transfer the amounts on lines 17 and 12 of your
2021 Form 8915-C to your 2022 Form 8915-C, entering $40,000
on line 9a and $30,000 on line 9b of your 2022 Form 8915-C.
You entered $10,000 on line 10a of your 2022 Form 8915-C.
Because you have already carried back the full $10,000, you
would include $10,000 on 2022 Form 8915-C, line 10b.
Line 12. 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 12 the amount of any repayments you made
before filing your 2022 return. Do not include any repayments
made later than the due date (including extensions) for that
return or any repayments of nontaxable amounts. If the
distribution was made in 2020, and your total repayment on
2022 Form 8915-C, line 13, is more than the amount on 2022
Form 8915-C, line 8, the excess can be carried back to your
2020 or 2021 Form 8915-C, as applicable. If the distribution was
made in 2019 and the repayment, which you are reporting on
your 2022 Form 8915-C, was made in 2022 before the 3-year
period for repayment of the distribution expired, the repayment
can be carried back to your 2019, 2020, or 2021 Form 8915-C,
as applicable. Repayments made after the due date of your
2022 return (including extensions) but before the due date
(including extensions) of your 2023 return will generally be
reported on your 2023 tax return if the distribution was made in
2020. You may have to file an amended return in certain
situations. See Amending Form 8915-C, earlier.

Line 5. 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 5 the amount of any repayments you made
before filing your 2022 return. Do not include any repayments
made later than the due date (including extensions) for that
return or any repayments of nontaxable amounts. If the
distribution was made in 2020, and your total repayment on
2022 Form 8915-C, line 6, is more than the amount on 2022
Form 8915-C, line 1, the excess can be carried back to your
2020 or 2021 Form 8915-C, as applicable. If the distribution was
made in 2019 and the repayment, which you are reporting on
your 2022 Form 8915-C, was made in 2022 before the 3-year
period for repayment of the distribution expired, the repayment
can be carried back to your 2019, 2020, or 2021 Form 8915-C,
as applicable. Repayments made after the due date of your
2022 return (including extensions) but before the due date of
your 2023 return (including extensions) will generally be
reported on your 2023 Form 8915-C if the distribution was made
Instructions for Form 8915-C (2022)

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Example. You received a $90,000 qualified 2018 disaster
distribution on May 20, 2020, from your traditional IRA. You had
an economic loss due to Hurricane Lane. On April 3, 2023, you
repay $30,000 to your traditional IRA. You file your 2022 return
on April 10, 2023. Because the repayment was made before you
filed your 2022 return, not later than the due date (including
extensions), and before your 3-year repayment period ended,
you would enter the $30,000 repayment on line 12.

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 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.

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 incomplete or false information, you
may be subject to penalties. You are not required to provide the

The average time and expenses required to complete and file
this form will vary depending on individual circumstances. For
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.

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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 (2022)

-5-


File Typeapplication/pdf
File Title2022 Instructions for Form 8915-C
SubjectInstructions for Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments
AuthorW:CAR:MP:FP
File Modified2022-11-09
File Created2022-11-09

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