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Форма 8915-D Інструкція

Інструкції щодо формування 8915-D, Кваліфікованих 2019 Планів роздачі та погашення

Реп. 2023

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  • Форма 8915-D - Кваліфіковано 2019 Розповсюдження плану розподілу та погашення
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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 8915-D  
Qualified 2019 Disaster Retirement Plan Distributions and Repayments  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
For details on qualified 2019 disaster distributions,  
see the 2019, 2020, and 2021 Instructions for  
Form 8915-D.  
TIP  
General Instructions  
Who Must File  
Future Developments  
File 2023 Form 8915-D if either of the following applies.  
You received in 2021 a qualified 2019 disaster  
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/  
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.  
What’s New  
When and Where To File  
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.  
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  
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.  
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.  
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.  
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  
Purpose of Form  
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.  
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.  
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.  
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  
Cat. No. 73788N  
Prior to January 1, 2023, traditional SEP and  
traditional SIMPLE IRAs were simply called SEP  
and SIMPLE IRAs; and Roth SEP and Roth  
Repayment of a Qualified 2019 Disaster  
Distribution  
TIP  
An amount paid more than 3 years and 1 day after  
SIMPLE IRAs didn't exist. In 2023, the term "traditional"  
was added to the SEP and SIMPLE IRA name to  
the distribution was received cannot be treated as  
!
CAUTION  
a repayment. For example, if your qualified 2019  
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.  
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.  
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.  
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.  
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  
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.  
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:  
1. Qualified 2019 disaster distributions received as a  
beneficiary (other than a surviving spouse).  
You may file an amended 2021 Form 8915-D, as  
2. Required minimum distributions.  
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  
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  
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.  
c. The joint lives or joint life expectancies of you and  
your beneficiary.  
Carrybacks. Follow Step 1 and Step 2 below when  
carrying back amounts. These steps are followed by  
examples.  
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  
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:  
(including a 401(k) plan).  
A qualified annuity plan.  
A tax-sheltered annuity contract.  
2020, include the carried back amount on 2020 Form  
A governmental section 457 deferred compensation  
8915-D, line 17;  
2021, include the carried back amount on 2021 Form  
plan.  
A traditional, traditional SEP, traditional SIMPLE, Roth,  
8915-D, line 18;  
2022, include the carried back amount on 2022 Form  
Roth SEP, or Roth SIMPLE IRA.  
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;  
-2-  
Instructions for Form 8915-D (2023)  
       
2021, include the carried back amount on 2021 Form  
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)."  
8915-D, line 34;  
2022, include the carried back amount on 2022 Form  
8915-D, line 16; and/or  
Part I—Qualified 2019 Disaster  
2023, include the carried back amount on 2023 Form  
8915-D, line 12.  
Distributions From Retirement Plans  
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.  
(Other Than 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.  
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.”  
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.  
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.  
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.  
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  
earlier, for details.  
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.  
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  
Instructions for Form 8915-D (2023)  
-3-  
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.  
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.  
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  
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  
extensions), and before your 3-year repayment period  
ended, you would enter the $30,000 repayment on line 12.  
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  
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.  
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.  
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  
earlier, for details.  
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.  
Enter on line 12 the amount of any repayments you  
made before filing your 2023 return. Do not include any  
-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.  
Instructions for Form 8915-D (2023)  
-5-  
Table 1. Qualified 2019 Disaster Areas for Form 8915-D  
Disaster Area  
Alabama  
Qualified 2019 Disaster  
Date of  
Disaster Period aka Incident Period  
Declaration  
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  
Arkansas  
Severe Storms And Flooding (DR-4441)  
June 08, 2019  
May 21, 2019 - June 14, 2019  
June 23, 2019 - June 24, 2019  
Severe Storms, Straight-line Winds, Tornadoes, And  
Flooding (DR-4460)  
September 13,  
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  
Guam  
Idaho  
Hurricane Dorian (DR-4468)  
Typhoon Wutip (DR-4433)  
October 21, 2019 August 28, 2019 - September 09, 2019  
May 07, 2019  
June 12, 2019  
February 23, 2019 - February 25, 2019  
April 07, 2019 - April 13, 2019  
Severe Storms, Flooding, Landslides, And Mudslides  
(DR-4443)  
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, April 17, 2019  
And Mudslides (DR-4428)  
February 06, 2019 - March 10, 2019  
La Jolla Band of Luiseño Severe Storms, Flooding, Landslides, And Mudslides  
March 26, 2019 February 14, 2019 - February 15, 2019  
Indians  
(DR-4422)  
Louisiana  
Louisiana  
Louisiana  
Severe Storms And Tornadoes (DR-4439)  
Hurricane Barry (DR-4458)  
Flooding (DR-4462)  
June 03, 2019  
April 24, 2019 - April 25, 2019  
August 27, 2019 July 10, 2019 - July 15, 2019  
September 19,  
2019  
May 10, 2019 - July 24, 2019  
March 12, 2019 - April 28, 2019  
February 22, 2019 - August 23, 2019  
April 13, 2019 - April 14, 2019  
October 26, 2019  
Minnesota  
Mississippi  
Mississippi  
Mississippi  
Missouri  
Severe Winter Storm, Straight-line Winds, And Flooding  
(DR-4442)  
June 12, 2019  
April 23, 2019  
June 20, 2019  
Severe Storms, Straight-line Winds, Tornadoes, And  
Flooding (DR-4429)  
Severe Storms, Tornadoes, Straight-line Winds, And  
Flooding (DR-4450)  
Severe Storm, Straight-line Winds, And Flooding (DR-4470) December 06,  
2019  
Severe Storms, Straight-line Winds, And Flooding  
(DR-4435)  
May 20, 2019  
March 11, 2019 - April 16, 2019  
Missouri  
Montana  
Severe Storms, Tornadoes, And Flooding (DR-4451)  
Flooding (DR-4437)  
July 09, 2019  
May 24, 2019  
April 29, 2019 - July 05, 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  
Nebraska  
Snowstorm And Flooding (DR-4436)  
May 21, 2019 February 21, 2019 - February 24, 2019  
Severe Winter Storm, Straight-line Winds, And Flooding  
(DR-4420)  
March 21, 2019 March 09, 2019 - July 14, 2019  
August 15, 2019 July 11, 2019 - July 12, 2019  
New Hampshire  
Severe Storm And Flooding (DR-4457)  
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Instructions for Form 8915-D (2023)  
 
Table 1. Qualified 2019 Disaster Areas for Form 8915-D continued  
Disaster Area  
New York  
Qualified 2019 Disaster  
Date of  
Disaster Period aka Incident Period  
Declaration  
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  
North Dakota  
Oglala Sioux Tribe  
Ohio  
Flooding (DR-4444)  
Flooding (DR-4475)  
June 12, 2019  
March 21, 2019 - April 28, 2019  
January 21, 2020 October 09, 2019 - October 26, 2019  
Severe Winter Storm, Snowstorm, And Flooding (DR-4448) June 20, 2019  
March 13, 2019 - March 26, 2019  
February 05, 2019 - February 13, 2019  
May 27, 2019 - May 29, 2019  
Severe Storms, Flooding, And Landslides (DR-4424)  
April 08, 2019  
June 18, 2019  
Ohio  
Severe Storms, Straight-line Winds, Tornadoes, Flooding,  
Landslides, And Mudslide (DR-4447)  
Oklahoma  
Oklahoma  
Oregon  
Severe Storms, Straight-line Winds, Tornadoes, And  
Flooding (DR-4438)  
June 01, 2019  
July 12, 2019  
July 09, 2019  
May 02, 2019  
June 17, 2019  
May 07, 2019 - June 09, 2019  
April 30, 2019 - May 01, 2019  
April 06, 2019 - April 21, 2019  
February 23, 2019 - February 26, 2019  
March 13, 2019 - April 01, 2019  
Severe Storms, Tornadoes, Straight-line Winds, And  
Flooding (DR-4453)  
Severe Storms, Flooding, Landslides, And Mudslides  
(DR-4452)  
Oregon  
Severe Winter Storms, Flooding, Landslides, And  
Mudslides (DR-4432)  
Ponca Tribe of Nebraska Severe Storms And Flooding (DR-4446)  
Puerto Rico Earthquakes (DR-4473-PR)  
January 16, 2020 December 28, 2019 - July 3, 2020  
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  
August 31, 2019 - September 06, 2019  
South Carolina  
Hurricane Dorian (DR-4464)  
September 30,  
2019  
South Dakota  
South Dakota  
Severe Winter Storm, Snowstorm, And Flooding (DR-4440) June 07, 2019  
March 13, 2019 - April 26, 2019  
May 21, 2019 - June 07, 2019  
Severe Storms And Flooding (DR-4463)  
September 23,  
2019  
South Dakota  
South Dakota  
Tennessee  
Dakota Severe Storms, Tornadoes, And Flooding  
(DR-4467)  
October 07, 2019 June 30, 2019 - July 21, 2019  
Severe Storms, Tornadoes, And Flooding (DR-4469)  
November 18,  
2019  
September 09, 2019 - September 26,  
2019  
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  
Texas  
Severe Storms And Flooding (DR-4454)  
Tropical Storm Imelda (DR-4466)  
July 17, 2019  
June 24, 2019 - June 25, 2019  
October 04, 2019 September 17, 2019 - September 23,  
2019  
Vermont  
Severe Storms And Flooding (DR-4445)  
Severe Storm And Flooding (DR-4474)  
June 14, 2019  
April 15, 2019  
Vermont  
January 17, 2020 October 31, 2019 - November 01, 2019  
August 02, 2019 June 29, 2019 - June 30, 2019  
West Virginia  
Severe Storms, Flooding, Landslides, And Mudslides  
(DR-4455)  
Wisconsin  
Severe Storms, Tornadoes, Straight-line Winds, And  
Flooding (DR-4459)  
August 27, 2019 July 18, 2019 - July 20, 2019  
Instructions for Form 8915-D (2023)  
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