U.S. Individual Income Tax Return Forms

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2023

Instructions for Form 8915-D

Department of the Treasury
Internal Revenue Service

Qualified 2019 Disaster Retirement Plan Distributions and Repayments

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For details on qualified 2019 disaster distributions,

Section references are to the Internal Revenue Code
unless otherwise noted.

TIP see the 2019, 2020, and 2021 Instructions for
Form 8915-D.

General Instructions

Who Must File

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
2020. Repayments reported on 2023 Form 8915-D can be
used to reduce the income reportable on your 2020, 2021,
2022, or 2023 tax return, as applicable; if you have
already filed your tax return for the year in question, you
will need to amend that return.
Eligible retirement plans. Roth SEP and Roth SIMPLE
IRAs have been added to the list of eligible retirement
plans as of January 1, 2023. See Eligible retirement plan,
later, for details.

Coronavirus-Related Distributions

Did you repay coronavirus-related distributions for 2023?
If you did, do not use 2023 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 2023 Form 8915-D to report income from qualified
2019 disaster distributions made in 2021 that you have
spread over 3 years and to report repayments of qualified
2019 disaster distributions made for 2023.
For repayments of distributions for qualified 2018, or
2020 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.

Sep 6, 2023

File 2023 Form 8915-D if either of the following applies.
• You received in 2021 a qualified 2019 disaster
distribution that you are including in income in equal
amounts over 3 years.
• You made a repayment for 2023 of a qualified 2019
disaster distribution.

When and Where To File

File 2023 Form 8915-D with your 2023 Form 1040,
1040-SR, or 1040-NR. If you are not required to file an
income tax return but are required to file 2023 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 2023
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.

Cat. No. 73788N

Repayment of a Qualified 2019 Disaster
Distribution

Prior to January 1, 2023, traditional SEP and

TIP traditional SIMPLE IRAs were simply called SEP

and SIMPLE IRAs; and Roth SEP and Roth
SIMPLE IRAs didn't exist. In 2023, the term "traditional"
was added to the SEP and SIMPLE IRA name to
distinguish them from Roth SEP and Roth SIMPLE IRAs,
which were introduced in section 601 of the Secure 2.0
Act of 2022 and effective beginning January 1, 2023.

An amount paid more than 3 years and 1 day after
the distribution was received cannot be treated as
CAUTION a repayment. For example, 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.

!

TREASURY/IRS
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Amending Form 8915-D

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.

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.

Depending on when a repayment is made, you may
need to file an amended tax return to refigure your taxable
income.

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 2023 Form 8915-D any repayments you
made before filing your 2023 tax return. Do not include on
your 2023 Form 8915-D any repayments you made later
than the due date (including extensions) for filing that
2023 return or after the end of the 3-year repayment
period for your distribution.

If you make a repayment after timely filing your 2023 tax
return but by the due date of that 2023 return (including
extensions), include the repayment on your amended
2023 Form 8915-D.

Include on 2023 Form 8915-D any repayments you
make before filing your 2023 return, but only if the
repayments are made within the 3-year repayment period
for the distribution. See Amending Form 8915-D, later, for
information on the years to which repayments 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.

If you make the repayment after the due date of your
2023 return (including extensions) but before you timely
file your 2024 return, include the repayment on your 2024
Form 8915-D if you have qualified 2019 disaster
distributions made in 2021. In addition:
• You may file an amended 2021 Form 8915-D, as
applicable, if you received a qualified 2019 disaster
distribution in 2021 and you elected on your original 2021
Form 8915-D to include all of your qualified 2019 disaster
distributions in income in 2021, as applicable, instead of
over 3 years; or
• You may file an amended 2021, 2022, or 2023 Form
8915-D, as applicable, if you received a qualified 2019
disaster distribution in 2021 and you spread it in income
over 3 years.

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:
• 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;
• 2022, include the carried back amount on 2022 Form
8915-D, line 7; and/or
• 2023, include the carried back amount on 2023 Form
8915-D, line 5.
If the original distribution was an IRA distribution and
you are carrying an excess repayment back to:
• 2020, include the carried back amount on 2020 Form
8915-D, line 32;

Eligible retirement plan. For tax year 2023, 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, traditional SEP, traditional SIMPLE, Roth,
Roth SEP, or Roth SIMPLE IRA.

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Instructions for Form 8915-D (2023)

• 2021, include the carried back amount on 2021 Form
8915-D, line 34;
• 2022, include the carried back amount on 2022 Form
8915-D, line 16; and/or
• 2023, include the carried back amount on 2023 Form
8915-D, line 12.
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.

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)."

Part I—Qualified 2019 Disaster
Distributions From Retirement Plans
(Other Than IRAs)

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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 made a repayment in 2023 of qualified 2019
disaster distribution amounts from line 10 of 2021 Form
8915-D.
• You made a repayment in 2023 of qualified 2019
disaster distribution amounts from line 10 of 2020 Form
8915-D.

Example 1. You received a qualified 2019 disaster
distribution from your traditional IRA in the amount of
$90,000 on May 11, 2021. You elected to recognize in
2021 all the income from the distribution. On May 3, 2023,
you make a repayment of $45,000. For 2023, the entire
$45,000 is an excess repayment on your 2023 Form
8915-D, as you have no income from qualified 2019
disaster distributions to report for 2023 and the repayment
was made before the 3-year period for repayment of the
distribution ended. You carry the entire $45,000 back to
2021. You enter $45,000 on your amended 2021 Form
8915-D, line 34. On the dotted line to the left of line 34,
you write “$45,000 carryback from 2023 Form 8915-D.”

Line 3b. Enter the amount from line 3a 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, 2022, when you made a
repayment of $40,000. On your 2022 Form 8915-D, you
enter totals of $40,000 on line 17 and $30,000 on line 12.
On December 1, 2023, you filed an amended 2021 return
carrying back the excess repayment of $10,000 ($40,000
− $30,000) to line 18 of your 2021 Form 8915-D and wrote
“$10,000 excess repayment from 2022 Form 8915-D” on
the dotted line to the left of line 18. You transfer the
amounts on lines 8 and 3 of your 2022 Form 8915-D to
your 2023 Form 8915-D, entering $40,000 on line 2a and
$30,000 on line 2b of your 2023 Form 8915-D. You
entered $10,000 on line 3a of your 2023 Form 8915-D.
Because you have already carried back the full $10,000,
you would include $10,000 on 2023 Form 8915-D, line 3b.

Example 2. You received a qualified 2019 disaster
distribution from your traditional IRA in the amount of
$90,000 on May 10, 2020. You chose to spread the
$90,000 over 3 years ($30,000 in income for 2020, 2021,
and 2022). On May 3, 2023, you make a repayment of
$65,000. For 2023, the entire $65,000 is an excess
repayment on your 2023 Form 8915-D, as you have no
income from qualified 2019 disaster distributions to report
for 2023. You carry $30,000 of the excess back to 2022,
$30,000 of the excess back to 2021, and $5,000 of the
excess back to 2020. You enter $30,000 on your amended
2020 Form 8915-D, line 32, and on your amended 2021
Form 8915-D, line 34; and $5,000 on your amended 2022
Form 8915-D, line 16. On the dotted line to the left of
these lines, you write “$30,000 excess repayment from
2023 Form 8915-D” on the 2020 and 2021 forms and
"$5,000 excess repayment from 2023 Form 8915-D" on
the 2022 form.

Line 5. 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 5 the amount of any repayments you
made before filing your 2023 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 2021,
and your total repayment on 2023 Form 8915-D, line 6, is
more than the amount on 2023 Form 8915-D, line 1, the
excess can be carried back to your 2021 or 2022 Form
8915-D, as applicable. If the distribution was made in
2020 and the repayment, which you are reporting on your
2023 Form 8915-D, was made in 2023 before the 3-year
period for repayment of the distribution expired, the
repayment can be carried back to your 2020, 2021, or
2022 Form 8915-D, as applicable. Repayments made
after the due date of your 2023 return (including

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 2023 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 2023 Form 8915-D.
Instructions for Form 8915-D (2023)

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repayments made later than the due date (including
extensions) for that return or any repayments of
nontaxable amounts. If the distribution was made in 2021,
and your total repayment on 2023 Form 8915-D, line 13, is
more than the amount on 2023 Form 8915-D, line 8, the
excess can be carried back to your 2021 or 2022 Form
8915-D, as applicable. If the distribution was made in
2020 and the repayment, which you are reporting on your
2023 Form 8915-D, was made in 2023 before the 3-year
period for repayment of the distribution expired, the
repayment can be carried back to your 2020, 2021, or
2022 Form 8915-D, as applicable. Repayments made
after the due date of your 2023 return (including
extensions) but before the due date of your 2024 return
(including extensions) will generally be reported on your
2024 Form 8915-D if the distribution was made in 2021.
You may have to file an amended return in certain
situations. See Amending Form 8915-D, earlier.

extensions) but before the due date of your 2024 return
(including extensions) will generally be reported on your
2024 Form 8915-D if the distribution was made in 2021.
You may have to file an amended return in certain
situations. See Amending Form 8915-D, earlier.
Example. You received a $90,000 qualified 2019
disaster distribution on May 20, 2021, from your 401(k)
plan. You had an economic loss due to the Puerto Rico
Earthquakes. On April 3, 2024, you repay $30,000 to an
IRA. You file your 2023 return on April 10, 2024. Because
the repayment was made before you filed your 2023
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.

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Part II—Qualified 2019 Disaster
Distributions From Traditional, SEP,
SIMPLE, and Roth IRAs

Example. You received a $90,000 qualified 2019
disaster distribution on May 20, 2021, from your traditional
IRA. You had an economic loss due to the Puerto Rico
Earthquakes. On April 3, 2024, you repay $30,000 to your
traditional IRA. You file your 2023 return on April 10, 2024.
Because the repayment was made before you filed your
2023 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.

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 made a repayment in 2023 of qualified 2019
disaster distribution amounts from line 25 of 2020 Form
8915-D.
• You made a repayment in 2023 of qualified 2019
disaster distribution amounts from line 26 of 2021 Form
8915-D.

Privacy Act and Paperwork Reduction
Act Notice

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

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 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 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, 2022, when you made a
repayment of $40,000. On your 2022 Form 8915-D, you
enter totals of $40,000 on line 17 and $30,000 on line 12.
On December 1, 2023, you filed an amended 2021 return
carrying back the excess repayment of $10,000 ($40,000
− $30,000) to line 34 of your 2021 Form 8915-D and wrote
“$10,000 excess repayment from 2022 Form 8915-D” on
the dotted line to the left of line 34. You transfer the
amounts on lines 17 and 12 of your 2022 Form 8915-D to
your 2023 Form 8915-D, entering $40,000 on line 9a and
$30,000 on line 9b of your 2023 Form 8915-D. You
entered $10,000 on line 10a of your 2023 Form 8915-D.
Because you have already carried back the full $10,000,
you would include $10,000 on 2023 Form 8915-D,
line 10b.
Line 12. 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 12 the amount of any repayments you
made before filing your 2023 return. Do not include any

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.
-4-

Instructions for Form 8915-D (2023)

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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Instructions for Form 8915-D (2023)

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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

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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

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Instructions for Form 8915-D (2023)

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

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

Earthquakes (DR-4473-PR)

January 16, 2020 December 28, 2019 - July 3, 2020

Sac and Fox Tribe of the
Mississippi in Iowa

Severe Storms And Flooding (DR-4430)

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

Ohio

TREASURY/IRS
AND OMB USE
ONLY DRAFT
October 26, 2023

Instructions for Form 8915-D (2023)

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March 21, 2019 - April 28, 2019

April 15, 2019