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2022
Instructions for Form 8915-D
Department of the Treasury
Internal Revenue Service
Qualified 2019 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-D and its instructions, such as legislation enacted after
they were published, go to IRS.gov/Form8915D.
What’s New
Repayments. The repayment period for a qualified 2019
disaster distribution ends 3 years and 1 day after the distribution
was received. This is particularly important if your qualified 2019
disaster distribution was received in 2019. Repayments reported
on 2022 Form 8915-D 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-D 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-D to report income from qualified 2019
disaster distributions made in 2020 or 2021 that you have
spread over 3 years and to report repayments of qualified 2019
disaster distributions made for 2022.
For repayments of distributions for qualified 2018 or 2020
and, if relevant legislation is enacted, 2021 and later, disasters,
see Form 8915-C, Qualified 2018 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 2019 disaster distributions, see
TIP the 2019, 2020, and 2021 Instructions for Form 8915-D.
Who Must File
File 2022 Form 8915-D if either of the following applies.
• You received in 2020 or 2021 a qualified 2019 disaster
distribution that you are including in income in equal amounts
over 3 years.
• You made a repayment for 2022 of a qualified 2019 disaster
distribution.
Nov 9, 2022
When and Where To File
File 2022 Form 8915-D 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-D, fill in the address
information on page 1 of Form 8915-D, sign the Form 8915-D,
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-D, later.
Qualified 2019 Disaster Distribution
What 2019 Disasters Are Covered?
In order to have a qualified 2019 disaster distribution, you must
have been adversely affected by a qualified 2019 disaster, that
is, a disaster listed in Table 1 at the end of these instructions.
How Is a Qualified 2019 Disaster Distribution
Taxed?
Generally, a qualified 2019 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 2019 disaster distributions aren’t subject to the
additional 10% tax (or the 25% additional tax for certain
distributions from SIMPLE IRAs) on early distributions.
If a taxpayer who spread over 3 years a qualified 2019
disaster distribution received in 2021 for the Puerto Rico
CAUTION Earthquakes (DR-4473-PR) disaster dies in 2022, 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. Include the remainder in the line 3
and/or line 12 totals, as applicable, of your 2022 Form 8915-D.
!
Repayment of a Qualified 2019 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 2019 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 2019 disaster distribution
was received on May 25, 2020 or May 25, 2021, and you choose
to repay the distribution, the repayment must be made before
May 26, 2023 or May 26, 2024, respectively.
!
Do not use this form to report repayments of qualified disaster
distributions for disasters other than qualified 2019 disasters.
See Form 8915-C, Qualified 2018 Disaster Retirement Plan
Distributions and Repayments; and Form 8915-F, Qualified
Cat. No. 73788N
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in 2020 or 2021 and you elected on your original 2020 or 2021
Form 8915-D to include all of your qualified 2019 disaster
distributions in income in 2020 or 2021, as applicable, instead of
over 3 years; or
• You may file an amended 2020, 2021, or 2022 Form 8915-D,
as applicable, if you received a qualified 2019 disaster
distribution in 2020 or 2021 and you spread it in income over 3
years.
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 2019 disaster
distribution that is eligible for tax-free rollover treatment. Also,
you can repay a qualified 2019 disaster distribution made from a
retirement plan on account of hardship. However, see
Exceptions, later, for qualified 2019 disaster distributions you
can’t repay.
Carrybacks. Follow Step 1 and Step 2 below when carrying
back amounts. These steps are followed by examples.
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-D,
line 10;
• 2020, include the carried back amount on 2020 Form 8915-D,
line 17;
• 2021, include the carried back amount on 2021 Form 8915-D,
line 18; and/or
• 2022, include the carried back amount on 2022 Form 8915-D,
line 7.
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-D,
line 18;
• 2020, include the carried back amount on 2020 Form 8915-D,
line 32;
• 2021, include the carried back amount on 2021 Form 8915-D,
line 34; and/or
• 2022, include the carried back amount on 2022 Form 8915-D,
line 16.
Step 2. Add this sentence. Write "$_______ carryback from
[enter here the year the excess carryback occurred] Form
8915-D" 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-D any repayments you make
before filing your 2022 return. See Amending Form 8915-D,
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 2019 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.
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.
Example 1. You received a qualified 2019 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. For 2022, the entire $45,000 is an excess repayment
on your 2022 Form 8915-D, as you have no income from
qualified 2019 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-D,
line 32. On the dotted line to the left of line 32, you write
“$45,000 carryback from 2022 Form 8915-D.”
Amending Form 8915-D
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 2019 disaster
distribution from your traditional IRA in the amount of $90,000 on
May 10, 2019. You chose to spread the $90,000 over 3 years
($30,000 in income for 2019, 2020, and 2021). On May 3, 2022,
you make a repayment of $65,000. For 2022, the entire $65,000
is an excess repayment on your 2022 Form 8915-D, as you have
no income from qualified 2019 disaster distributions to report for
2022. You carry $30,000 of the excess back to 2021, $30,000 of
the excess back to 2020, and $5,000 of the excess back to
2019. You enter $30,000 on your amended 2019 Form 8915-D,
line 18, and on your amended 2020 Form 8915-D, line 32; and
$5,000 on your amended 2021 Form 8915-D, line 34. On the
dotted line to the left of these lines, you write “$30,000 excess
repayment from 2022 Form 8915-D” on the 2019 and 2020
forms and "$5,000 excess repayment from 2022 Form 8915-D"
on the 2021 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-D any repayments you made
before filing your 2022 tax return. Do not include on your 2022
Form 8915-D any repayments you made later than the due date
(including extensions) for filing that 2022 return.
If you make a 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-D.
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-D if you
have qualified 2019 disaster distributions made in 2020 or 2021.
In addition:
• You may file an amended 2020 or 2021 Form 8915-D, as
applicable, if you received a qualified 2019 disaster distribution
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made later than the due date (including extensions) for that
return or any repayments of nontaxable amounts. If the
distribution was made in 2020 or 2021, and your total repayment
on 2022 Form 8915-D, line 8, is more than the amount on 2022
Form 8915-D, line 3, the excess can be carried back to your
2020 or 2021 Form 8915-D, as applicable. If the distribution was
made in 2019 and the repayment, which you are reporting on
your 2022 Form 8915-D, 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-D,
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-D if the distribution was made
in 2020 or 2021. You may have to file an amended return in
certain situations. See Amending Form 8915-D, earlier.
Specific Instructions
Married filers. If both you and your spouse are required to file
Form 8915-D, file a separate Form 8915-D 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-D.
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.
Write at the top of page 1. Write, at the top of page 1 of your
2022 Form 8915-D, the full name of each of your qualified 2019
disasters for which you are reporting income from or for which
you are repaying a qualified 2019 disaster distribution on your
2022 Form 8915-D. Include the state, territory, or tribal
government and the FEMA DR number in Table 1. For example,
you would enter "Cahuilla Band of Indians (DR-4423)."
Example. You received a $90,000 qualified 2019 disaster
distribution on March 20, 2021, from your 401(k) plan. You had
an economic loss due to the Puerto Rico Earthquakes. 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 7.
Part I—Qualified 2019 Disaster
Distributions From Retirement Plans
(Other Than IRAs)
Part II—Qualified 2019 Disaster
Distributions From Traditional, SEP,
SIMPLE, and Roth IRAs
Complete Part I if any of the following apply.
• You had an amount on your 2021 Form 8915-D, line 11, and
you did not check the box on that line.
• You had an amount on your 2020 Form 8915-D, line 11, and
you did not check the box on that line.
• You made a repayment in 2022 of qualified 2019 disaster
distribution amounts from line 10 of 2021 Form 8915-D.
• You made a repayment in 2022 of qualified 2019 disaster
distribution amounts from line 10 of 2020 Form 8915-D.
• You made a repayment in 2022 of qualified 2019 disaster
distribution amounts from line 8 of 2019 Form 8915-D.
Complete Part II if any of the following apply.
• You had an amount on your 2021 Form 8915-D, line 27, and
you did not check the box on that line.
• You had an amount on your 2020 Form 8915-D, line 26, and
you did not check the box on that line.
• You made a repayment in 2022 of qualified 2019 disaster
distribution amounts from line 16 of 2019 Form 8915-D.
• You made a repayment in 2022 of qualified 2019 disaster
distribution amounts from line 25 of 2020 Form 8915-D.
• You made a repayment in 2022 of qualified 2019 disaster
distribution amounts from line 26 of 2021 Form 8915-D.
Line 5b. Enter the amount from line 5a that you have already
carried back to a prior year.
Line 14b. Enter the amount from line 14a that you have already
carried back to a prior year.
Example. You received a qualified 2019 disaster distribution
from your 401(k) plan in the amount of $90,000 on January 15,
2020. This is the only qualified 2019 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-D, you enter
totals of $40,000 on line 19 and $30,000 on line 14. On
December 1, 2022, you filed an amended 2020 return carrying
back the excess repayment of $10,000 ($40,000 − $30,000) to
line 17 of your 2020 Form 8915-D and wrote “$10,000 excess
repayment from 2021 Form 8915-D” on the dotted line to the left
of line 17. You transfer the amounts on lines 19 and 14 of your
2021 Form 8915-D to your 2022 Form 8915-D, entering $40,000
on line 4a and $30,000 on line 4b of your 2022 Form 8915-D.
You entered $10,000 on line 5a of your 2022 Form 8915-D.
Because you have already carried back the full $10,000, you
would include $10,000 on 2022 Form 8915-D, line 5b.
Example. You received a qualified 2019 disaster distribution
from your traditional IRA in the amount of $90,000 on January
15, 2020. This is the only qualified 2019 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-D, you enter
totals of $40,000 on line 35 and $30,000 on line 30. On
December 1, 2021, you filed an amended 2020 return carrying
back the excess repayment of $10,000 ($40,000 − $30,000) to
line 32 of your 2020 Form 8915-D and wrote “$10,000 excess
repayment from 2021 Form 8915-D” on the dotted line to the left
of line 32. You transfer the amounts on lines 35 and 30 of your
2021 Form 8915-D to your 2022 Form 8915-D, entering $40,000
on line 13a and $30,000 on line 13b of your 2022 Form 8915-D.
You entered $10,000 on line 14a of your 2022 Form 8915-D.
Because you have already carried back the full $10,000, you
would include $10,000 on 2022 Form 8915-D, line 14b.
Line 7. At any time during the 3-year period that begins the day
after the date you received a qualified 2019 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 2019 Disaster Distribution, earlier,
for details.
Enter on line 7 the amount of any repayments you made
before filing your 2022 return. Do not include any repayments
Instructions for Form 8915-D (2022)
Line 16. At any time during the 3-year period that begins the
day after the date you received a qualified 2019 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 2019 Disaster
Distribution, earlier, for details.
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Enter on line 16 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 or 2021, and your total repayment
on 2022 Form 8915-D, line 17, is more than the amount on 2022
Form 8915-D, line 12, the excess can be carried back to your
2020 or 2021 Form 8915-D, as applicable. If the distribution was
made in 2019 and the repayment, which you are reporting on
your 2022 Form 8915-D, 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-D,
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-D if the distribution was made
in 2020 or 2021. You may have to file an amended return in
certain situations. See Amending Form 8915-D, earlier.
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
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.
Example. You received a $90,000 qualified 2019 disaster
distribution on March 20, 2021, from your traditional IRA. You
had an economic loss due to the Puerto Rico Earthquakes. 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 16.
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.
Privacy Act and Paperwork Reduction
Act Notice
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.
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. We need this information to
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Table 1. Qualified 2019 Disaster Areas for Form 8915-D
Disaster Area
Qualified 2019 Disaster
Date of
Declaration
Disaster Period aka Incident Period
Alabama
Severe Storms, Straight-line Winds, Tornadoes, And
Flooding (DR-4426)
April 17, 2019
February 19, 2019 - March 20, 2019
Alabama
Severe Storms, Straight-line Winds, And Tornadoes
(DR-4419)
March 05, 2019
March 03, 2019
Arkansas
Severe Storms And Flooding (DR-4441)
June 08, 2019
May 21, 2019 - June 14, 2019
Arkansas
Severe Storms, Straight-line Winds, Tornadoes, And
Flooding (DR-4460)
September 13,
2019
June 23, 2019 - June 24, 2019
Cahuilla Band of Indians
Severe Storms And Flooding (DR-4423)
March 28, 2019
February 14, 2019
California
Severe Winter Storms, Flooding, Landslides, And
Mudslides (DR-4434)
May 17, 2019
February 24, 2019 - March 01, 2019
California
Severe Winter Storms, Flooding, Landslides, And
Mudslides (DR-4431)
May 01, 2019
February 13, 2019 - February 15, 2019
Florida
Hurricane Dorian (DR-4468)
October 21, 2019 August 28, 2019 - September 09, 2019
Guam
Typhoon Wutip (DR-4433)
May 07, 2019
February 23, 2019 - February 25, 2019
Idaho
Severe Storms, Flooding, Landslides, And Mudslides
(DR-4443)
June 12, 2019
April 07, 2019 - April 13, 2019
Illinois
Severe Storms And Flooding (DR-4461)
September 19,
2019
February 24, 2019 - July 03, 2019
Iowa
Severe Storms And Flooding (DR-4421)
March 23, 2019
March 12, 2019 - June 15, 2019
Kansas
Severe Storms, Straight-line Winds, Tornadoes, Flooding,
landslides, And Mudslides (DR-4449)
June 20, 2019
April 28, 2019 - July 12, 2019
Kentucky
Severe Storms, Straight-line Winds, Flooding, Landslides,
And Mudslides (DR-4428)
April 17, 2019
February 06, 2019 - March 10, 2019
La Jolla Band of Luiseño Severe Storms, Flooding, Landslides, And Mudslides
Indians
(DR-4422)
March 26, 2019
February 14, 2019 - February 15, 2019
Louisiana
Severe Storms And Tornadoes (DR-4439)
June 03, 2019
April 24, 2019 - April 25, 2019
Louisiana
Hurricane Barry (DR-4458)
August 27, 2019
July 10, 2019 - July 15, 2019
Louisiana
Flooding (DR-4462)
September 19,
2019
May 10, 2019 - July 24, 2019
Minnesota
Severe Winter Storm, Straight-line Winds, And Flooding
(DR-4442)
June 12, 2019
March 12, 2019 - April 28, 2019
Mississippi
Severe Storms, Straight-line Winds, Tornadoes, And
Flooding (DR-4429)
April 23, 2019
February 22, 2019 - August 23, 2019
Mississippi
Severe Storms, Tornadoes, Straight-line Winds, And
Flooding (DR-4450)
June 20, 2019
April 13, 2019 - April 14, 2019
Mississippi
Severe Storm, Straight-line Winds, And Flooding (DR-4470) December 06,
2019
October 26, 2019
Missouri
Severe Storms, Straight-line Winds, And Flooding
(DR-4435)
May 20, 2019
March 11, 2019 - April 16, 2019
Missouri
Severe Storms, Tornadoes, And Flooding (DR-4451)
July 09, 2019
April 29, 2019 - July 05, 2019
Montana
Flooding (DR-4437)
May 24, 2019
March 20, 2019 - April 10, 2019
Muscogee (Creek)
Nation
Severe Storms, Straight-line Winds, Tornadoes, And
Flooding (DR-4456)
August 07, 2019
May 07, 2019 - June 09, 2019
Navajo Nation
Snowstorm And Flooding (DR-4436)
May 21, 2019
February 21, 2019 - February 24, 2019
Nebraska
Severe Winter Storm, Straight-line Winds, And Flooding
(DR-4420)
March 21, 2019
March 09, 2019 - July 14, 2019
New Hampshire
Severe Storm And Flooding (DR-4457)
August 15, 2019
July 11, 2019 - July 12, 2019
Instructions for Form 8915-D (2022)
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Table 1. Qualified 2019 Disaster Areas for Form 8915-D continued
Disaster Area
Qualified 2019 Disaster
Date of
Declaration
Disaster Period aka Incident Period
New York
Severe Storms, Straight-line Winds, And Flooding
(DR-4472)
December 19,
2019
October 31, 2019 - November 01, 2019
North Carolina
Hurricane Dorian (DR-4465)
October 04, 2019 September 01, 2019 - September 09,
2019
North Dakota
Flooding (DR-4444)
June 12, 2019
North Dakota
Flooding (DR-4475)
January 21, 2020 October 09, 2019 - October 26, 2019
Oglala Sioux Tribe
Severe Winter Storm, Snowstorm, And Flooding (DR-4448) June 20, 2019
March 13, 2019 - March 26, 2019
Ohio
Severe Storms, Flooding, And Landslides (DR-4424)
April 08, 2019
February 05, 2019 - February 13, 2019
Ohio
Severe Storms, Straight-line Winds, Tornadoes, Flooding,
Landslides, And Mudslide (DR-4447)
June 18, 2019
May 27, 2019 - May 29, 2019
Oklahoma
Severe Storms, Straight-line Winds, Tornadoes, And
Flooding (DR-4438)
June 01, 2019
May 07, 2019 - June 09, 2019
Oklahoma
Severe Storms, Tornadoes, Straight-line Winds, And
Flooding (DR-4453)
July 12, 2019
April 30, 2019 - May 01, 2019
Oregon
Severe Storms, Flooding, Landslides, And Mudslides
(DR-4452)
July 09, 2019
April 06, 2019 - April 21, 2019
Oregon
Severe Winter Storms, Flooding, Landslides, And
Mudslides (DR-4432)
May 02, 2019
February 23, 2019 - February 26, 2019
Ponca Tribe of Nebraska Severe Storms And Flooding (DR-4446)
June 17, 2019
March 13, 2019 - April 01, 2019
Puerto Rico
January 16, 2020 December 28, 2019 - July 3, 2020
Earthquakes (DR-4473-PR)
March 21, 2019 - April 28, 2019
Sac and Fox Tribe of the Severe Storms And Flooding (DR-4430)
Mississippi in Iowa
April 29, 2019
March 13, 2019 - April 01, 2019
Soboba Band Luiseño
Indians
Severe Storms And Flooding (DR-4425)
April 08, 2019
February 14, 2019 - February 15, 2019
South Carolina
Hurricane Dorian (DR-4464)
September 30,
2019
August 31, 2019 - September 06, 2019
South Dakota
Severe Winter Storm, Snowstorm, And Flooding (DR-4440) June 07, 2019
March 13, 2019 - April 26, 2019
South Dakota
Severe Storms And Flooding (DR-4463)
September 23,
2019
May 21, 2019 - June 07, 2019
South Dakota
Dakota Severe Storms, Tornadoes, And Flooding
(DR-4467)
October 07, 2019 June 30, 2019 - July 21, 2019
South Dakota
Severe Storms, Tornadoes, And Flooding (DR-4469)
November 18,
2019
September 09, 2019 - September 26,
2019
Tennessee
Severe Storms, Flooding, Landslides, And Mudslides
(DR-4427)
April 17, 2019
February 19, 2019 - March 30, 2019
Tennessee
Severe Storm And Straight-line Winds (DR-4471)
December 06,
2019
October 26, 2019
Texas
Severe Storms And Flooding (DR-4454)
July 17, 2019
June 24, 2019 - June 25, 2019
Texas
Tropical Storm Imelda (DR-4466)
October 04, 2019 September 17, 2019 - September 23,
2019
Vermont
Severe Storms And Flooding (DR-4445)
June 14, 2019
Vermont
Severe Storm And Flooding (DR-4474)
January 17, 2020 October 31, 2019 - November 01, 2019
West Virginia
Severe Storms, Flooding, Landslides, And Mudslides
(DR-4455)
August 02, 2019
June 29, 2019 - June 30, 2019
Wisconsin
Severe Storms, Tornadoes, Straight-line Winds, And
Flooding (DR-4459)
August 27, 2019
July 18, 2019 - July 20, 2019
-6-
April 15, 2019
Instructions for Form 8915-D (2022)
File Type | application/pdf |
File Title | 2022 Instructions for Form 8915-D |
Subject | Instructions for Form 8915-D, Qualified 2019 Disaster Retirement Plan Distributions and Repayments |
Author | W:CAR:MP:FP |
File Modified | 2022-11-09 |
File Created | 2022-11-09 |