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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 For details on qualified 2019 disaster distributions,
unless otherwise noted. TIP see the 2019, 2020, and 2021 Instructions for
Form 8915-D.
General Instructions
Who Must File
Future Developments File 2023 Form 8915-D if either of the following applies.
For the latest information about developments related to • You received in 2021 a qualified 2019 disaster
Form 8915-D and its instructions, such as legislation distribution that you are including in income in equal
enacted after they were published, go to IRS.gov/ amounts over 3 years.
Form8915D. • 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 File 2023 Form 8915-D with your 2023 Form 1040,
disaster distribution ends 3 years and 1 day after the 1040-SR, or 1040-NR. If you are not required to file an
distribution was received. This is particularly important if income tax return but are required to file 2023 Form
your qualified 2019 disaster distribution was received in 8915-D, fill in the address information on page 1 of Form
2020. Repayments reported on 2023 Form 8915-D can be 8915-D, sign the Form 8915-D, and send it to the IRS at
used to reduce the income reportable on your 2020, 2021, the same time and place you would otherwise file 2023
2022, or 2023 tax return, as applicable; if you have Form 1040, 1040-SR, or 1040-NR.
already filed your tax return for the year in question, you
will need to amend that return. 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
Amending Form 8915-D, later.
IRAs have been added to the list of eligible retirement
plans as of January 1, 2023. See Eligible retirement plan, Qualified 2019 Disaster Distribution
later, for details.
What 2019 Disasters Are Covered?
Coronavirus-Related Distributions
In order to have a qualified 2019 disaster distribution, you
Did you repay coronavirus-related distributions for 2023?
must have been adversely affected by a qualified 2019
If you did, do not use 2023 Form 8915-D to report those
disaster, that is, a disaster listed in Table 1 at the end of
repayments. Use Form 8915-F, Qualified Disaster
these instructions.
Retirement Plan Distributions and Repayments, instead.
We have retired Form 8915-E, Qualified 2020 Disaster How Is a Qualified 2019 Disaster Distribution
Retirement Plan Distributions and Repayments, which you
Taxed?
used to report coronavirus-related distributions and
repayments in 2020. Generally, a qualified 2019 disaster distribution is included
in your income in equal amounts over 3 years. However, if
Purpose of Form you elected, you could have included the entire
Use 2023 Form 8915-D to report income from qualified distribution in your income in the year of the distribution. If
2019 disaster distributions made in 2021 that you have more than one distribution was made during the year, you
spread over 3 years and to report repayments of qualified must have treated all distributions for that year the same
2019 disaster distributions made for 2023. way. Any repayments made before you file your return, by
the due date (including extensions), and within the 3-year
For repayments of distributions for qualified 2018, or period for making the repayment reduce the amount of the
2020 and later, disasters, see Form 8915-C, Qualified distribution included in your income.
2018 Disaster Retirement Plan Distributions and
Repayments; and Form 8915-F, Qualified Disaster Also, qualified 2019 disaster distributions aren’t subject
Retirement Plan Distributions and Repayments, to the additional 10% tax (or the 25% additional tax for
respectively, and their instructions. 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

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Repayment of a Qualified 2019 Disaster                                 Prior to January 1, 2023, traditional SEP and 
Distribution                                                       TIP traditional SIMPLE IRAs were simply called SEP 
                                                                       and SIMPLE IRAs; and Roth SEP and Roth 
        An amount paid more than 3 years and 1 day after       SIMPLE IRAs didn't exist. In 2023, the term "traditional" 
  !     the distribution was received cannot be treated as     was added to the SEP and SIMPLE IRA name to 
CAUTION a repayment. For example, if your qualified 2019 
                                                               distinguish them from Roth SEP and Roth SIMPLE IRAs, 
disaster distribution was received on May 25, 2020, or         which were introduced in section 601 of the Secure 2.0 
May 25, 2021, and you choose to repay the distribution,        Act of 2022 and effective beginning January 1, 2023.
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        File Form 1040-X, Amended U.S. Individual Income Tax 
retirement plan any portion of a qualified 2019 disaster       Return, to amend a return you have already filed. 
distribution that is eligible for tax-free rollover treatment. Generally, Form 1040-X must be filed within 3 years after 
Also, you can repay a qualified 2019 disaster distribution     the date the original return was filed, or within 2 years after 
made from a retirement plan on account of hardship.            the date the tax was paid, whichever is later.
However, see Exceptions, later, for qualified 2019 disaster 
distributions you can’t repay.                                       Depending on when a repayment is made, you may 
                                                               need to file an amended tax return to refigure your taxable 
  You have 3 years from the day after the date you             income.
received the distribution to make a repayment. The 
                                                                     Include on 2023 Form 8915-D any repayments you 
amount of your repayment cannot be more than the 
                                                               made before filing your 2023 tax return. Do not include on 
amount of the original distribution. Amounts that are 
                                                               your 2023 Form 8915-D any repayments you made later 
repaid are treated as a trustee-to-trustee transfer and are 
                                                               than the due date (including extensions) for filing that 
not included in income. Also, for purposes of the 
                                                               2023 return or after the end of the 3-year repayment 
one-rollover-per-year limitation for IRAs, a repayment to 
                                                               period for your distribution.
an IRA is not considered a rollover.
                                                                     If you make a repayment after timely filing your 2023 tax 
  Include on 2023 Form 8915-D any repayments you               return but by the due date of that 2023 return (including 
make before filing your 2023 return, but only if the           extensions), include the repayment on your amended 
repayments are made within the 3-year repayment period         2023 Form 8915-D.
for the distribution. See Amending Form 8915-D, later, for 
information on the years to which repayments can apply.              If you make the repayment after the due date of your 
  Exceptions.  You cannot repay the following types of         2023 return (including extensions) but before you timely 
distributions.                                                 file your 2024 return, include the repayment on your 2024 
                                                               Form 8915-D if you have qualified 2019 disaster 
  1. Qualified 2019 disaster distributions received as a       distributions made in 2021. In addition:
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 
  3. Any distribution (other than from an IRA) that is one     distribution in 2021 and you elected on your original 2021 
of a series of substantially equal periodic payments made      Form 8915-D to include all of your qualified 2019 disaster 
(at least annually) for:                                       distributions in income in 2021, as applicable, instead of 
  a. A period of 10 years or more,                             over 3 years; or
                                                                   • You may file an amended 2021, 2022, or 2023 Form 
  b. Your life or life expectancy, or                          8915-D, as applicable, if you received a qualified 2019 
  c. The joint lives or joint life expectancies of you and     disaster distribution in 2021 and you spread it in income 
your beneficiary.                                              over 3 years.
Eligible retirement plan.   For tax year 2023, an eligible     Carrybacks.  Follow Step 1 and Step 2 below when 
retirement plan can be any of the following.                   carrying back amounts. These steps are followed by 
• A qualified pension, profit-sharing, or stock bonus plan     examples.
(including a 401(k) plan).                                           Step 1. Determine the line(s) to use. If the original 
• A qualified annuity plan.                                    distribution was not an IRA distribution and you are 
• A tax-sheltered annuity contract.                            carrying an excess repayment back to:
• A governmental section 457 deferred compensation                 • 2020, include the carried back amount on 2020 Form 
plan.                                                          8915-D, line 17;
• A traditional, traditional SEP, traditional SIMPLE, Roth,        • 2021, include the carried back amount on 2021 Form 
Roth SEP, or Roth SIMPLE IRA.                                  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;

                                                               -2-                   Instructions for Form 8915-D (2023)

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• 2021, include the carried back amount on 2021 Form Include the state, territory, or tribal government and the
8915-D, line 34; FEMA DR number in Table 1. For example, you would
• 2022, include the carried back amount on 2022 Form enter "Cahuilla Band of Indians (DR-4423)."
8915-D, line 16; and/or
• 2023, include the carried back amount on 2023 Form Part I—Qualified 2019 Disaster
8915-D, line 12. Distributions From Retirement Plans
Step 2. Add this sentence. Write "$_______
carryback from [enter here the year the excess carryback (Other Than IRAs)
occurred] Form 8915-D" on the dotted line to the left of the Complete Part I if any of the following apply.
line on which you are including the carried back amount. • 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 • You made a repayment in 2023 of qualified 2019
disaster distribution amounts from line 10 of 2021 Form
$90,000 on May 11, 2021. You elected to recognize in
8915-D.
2021 all the income from the distribution. On May 3, 2023,
you make a repayment of $45,000. For 2023, the entire • You made a repayment in 2023 of qualified 2019
disaster distribution amounts from line 10 of 2020 Form
$45,000 is an excess repayment on your 2023 Form
8915-D.
8915-D, as you have no income from qualified 2019
disaster distributions to report for 2023 and the repayment Line 3b. Enter the amount from line 3a that you have
was made before the 3-year period for repayment of the already carried back to a prior year.
distribution ended. You carry the entire $45,000 back to Example. You received a qualified 2019 disaster
2021. You enter $45,000 on your amended 2021 Form distribution from your 401(k) plan in the amount of
8915-D, line 34. On the dotted line to the left of line 34, $90,000 on January 15, 2020. This is the only qualified
you write “$45,000 carryback from 2023 Form 8915-D.” 2019 disaster distribution you have ever received. You
Example 2. You received a qualified 2019 disaster chose to spread the $90,000 over 3 years ($30,000 in
distribution from your traditional IRA in the amount of income for 2020, 2021, and 2022). You did not make a
$90,000 on May 10, 2020. You chose to spread the repayment until November 10, 2022, when you made a
$90,000 over 3 years ($30,000 in income for 2020, 2021, repayment of $40,000. On your 2022 Form 8915-D, you
and 2022). On May 3, 2023, you make a repayment of enter totals of $40,000 on line 17 and $30,000 on line 12.
$65,000. For 2023, the entire $65,000 is an excess On December 1, 2023, you filed an amended 2021 return
repayment on your 2023 Form 8915-D, as you have no carrying back the excess repayment of $10,000 ($40,000
income from qualified 2019 disaster distributions to report − $30,000) to line 18 of your 2021 Form 8915-D and wrote
for 2023. You carry $30,000 of the excess back to 2022, “$10,000 excess repayment from 2022 Form 8915-D” on
$30,000 of the excess back to 2021, and $5,000 of the the dotted line to the left of line 18. You transfer the
excess back to 2020. You enter $30,000 on your amended amounts on lines 8 and 3 of your 2022 Form 8915-D to
2020 Form 8915-D, line 32, and on your amended 2021 your 2023 Form 8915-D, entering $40,000 on line 2a and
Form 8915-D, line 34; and $5,000 on your amended 2022 $30,000 on line 2b of your 2023 Form 8915-D. You
Form 8915-D, line 16. On the dotted line to the left of entered $10,000 on line 3a of your 2023 Form 8915-D.
these lines, you write “$30,000 excess repayment from Because you have already carried back the full $10,000,
2023 Form 8915-D” on the 2020 and 2021 forms and you would include $10,000 on 2023 Form 8915-D, line 3b.
"$5,000 excess repayment from 2023 Form 8915-D" on
Line 5. At any time during the 3-year period that begins
the 2022 form.
the day after the date you received a qualified 2019
disaster distribution, you can repay any portion of the
Specific Instructions distribution to an eligible retirement plan that accepts
rollover contributions. You cannot, however, repay more
Married filers. If both you and your spouse are required than the amount of the original distribution. See
to file Form 8915-D, file a separate Form 8915-D for each Repayment of a Qualified 2019 Disaster Distribution,
of you. earlier, for details.
Name and social security number (SSN). If you file a Enter on line 5 the amount of any repayments you
joint return, enter only the name and SSN of the spouse made before filing your 2023 return. Do not include any
whose information is being reported on that Form 8915-D. repayments made later than the due date (including
Foreign address. If you have a foreign address, enter extensions) for that return or any repayments of
the city name on the appropriate line. Do not enter any nontaxable amounts. If the distribution was made in 2021,
other information on that line, but also complete the and your total repayment on 2023 Form 8915-D, line 6, is
spaces below that line. Do not abbreviate the country more than the amount on 2023 Form 8915-D, line 1, the
name. Follow the country's practice for entering the postal excess can be carried back to your 2021 or 2022 Form
code and the name of the province, county, or state. 8915-D, as applicable. If the distribution was made in
2020 and the repayment, which you are reporting on your
Write at the top of page 1. Write, at the top of page 1 of 2023 Form 8915-D, was made in 2023 before the 3-year
your 2023 Form 8915-D, the full name of each of your period for repayment of the distribution expired, the
qualified 2019 disasters for which you are reporting repayment can be carried back to your 2020, 2021, or
income from or for which you are repaying a qualified 2022 Form 8915-D, as applicable. Repayments made
2019 disaster distribution on your 2023 Form 8915-D. after the due date of your 2023 return (including

Instructions for Form 8915-D (2023) -3-

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extensions) but before the due date of your 2024 return     repayments made later than the due date (including 
(including extensions) will generally be reported on your   extensions) for that return or any repayments of 
2024 Form 8915-D if the distribution was made in 2021.      nontaxable amounts. If the distribution was made in 2021, 
You may have to file an amended return in certain           and your total repayment on 2023 Form 8915-D, line 13, is 
situations. See Amending Form 8915-D, earlier.              more than the amount on 2023 Form 8915-D, line 8, the 
  Example. You received a $90,000 qualified 2019            excess can be carried back to your 2021 or 2022 Form 
disaster distribution on May 20, 2021, from your 401(k)     8915-D, as applicable. If the distribution was made in 
plan. You had an economic loss due to the Puerto Rico       2020 and the repayment, which you are reporting on your 
Earthquakes. On April 3, 2024, you repay $30,000 to an      2023 Form 8915-D, was made in 2023 before the 3-year 
IRA. You file your 2023 return on April 10, 2024. Because   period for repayment of the distribution expired, the 
the repayment was made before you filed your 2023           repayment can be carried back to your 2020, 2021, or 
return, not later than the due date (including extensions), 2022 Form 8915-D, as applicable. Repayments made 
and before your 3-year repayment period ended, you          after the due date of your 2023 return (including 
would enter the $30,000 repayment on line 5.                extensions) but before the due date of your 2024 return 
                                                            (including extensions) will generally be reported on your 
Part II—Qualified 2019 Disaster                             2024 Form 8915-D if the distribution was made in 2021. 
                                                            You may have to file an amended return in certain 
Distributions From Traditional, SEP,                        situations. See Amending Form 8915-D, earlier.
SIMPLE, and Roth IRAs                                           Example. You received a $90,000 qualified 2019 
Complete Part II if any of the following apply.             disaster distribution on May 20, 2021, from your traditional 
• You had an amount on your 2021 Form 8915-D, line 27,      IRA. You had an economic loss due to the Puerto Rico 
and you did not check the box on that line.                 Earthquakes. On April 3, 2024, you repay $30,000 to your 
• You made a repayment in 2023 of qualified 2019            traditional IRA. You file your 2023 return on April 10, 2024. 
disaster distribution amounts from line 25 of 2020 Form     Because the repayment was made before you filed your 
8915-D.                                                     2023 return, not later than the due date (including 
• You made a repayment in 2023 of qualified 2019            extensions), and before your 3-year repayment period 
disaster distribution amounts from line 26 of 2021 Form     ended, you would enter the $30,000 repayment on line 12.
8915-D.
                                                            Privacy Act and Paperwork Reduction 
Line 10b.  Enter the amount from line 10a that you have 
already carried back to a prior year.                       Act Notice
  Example. You received a qualified 2019 disaster           We ask for the information on this form to carry out the 
distribution from your traditional IRA in the amount of     Internal Revenue laws of the United States. We need this 
$90,000 on January 15, 2020. This is the only qualified     information to ensure that you are complying with these 
2019 disaster distribution you have ever received. You      laws and to allow us to figure and collect the right amount 
chose to spread the $90,000 over 3 years ($30,000 in        of tax. You are required to give us this information if you 
income for 2020, 2021, and 2022). You did not make a        made certain contributions or received certain 
repayment until November 10, 2022, when you made a          distributions from qualified plans, including IRAs, and 
repayment of $40,000. On your 2022 Form 8915-D, you         other tax-favored accounts. Our legal right to ask for the 
enter totals of $40,000 on line 17 and $30,000 on line 12.  information requested on this form is sections 6001, 6011, 
On December 1, 2023, you filed an amended 2021 return       6012(a), and 6109 and their regulations. If you don’t 
carrying back the excess repayment of $10,000 ($40,000      provide this information, or you provide incomplete or false 
− $30,000) to line 34 of your 2021 Form 8915-D and wrote    information, you may be subject to penalties. You are not 
“$10,000 excess repayment from 2022 Form 8915-D” on         required to provide the information requested on a form 
the dotted line to the left of line 34. You transfer the    that is subject to the Paperwork Reduction Act unless the 
amounts on lines 17 and 12 of your 2022 Form 8915-D to      form displays a valid OMB control number. Books or 
your 2023 Form 8915-D, entering $40,000 on line 9a and      records relating to a form or its instructions must be 
$30,000 on line 9b of your 2023 Form 8915-D. You            retained as long as their contents may become material in 
entered $10,000 on line 10a of your 2023 Form 8915-D.       the administration of any Internal Revenue law. Generally, 
Because you have already carried back the full $10,000,     tax returns and return information are confidential, as 
you would include $10,000 on 2023 Form 8915-D,              required by section 6103. However, we may give this 
line 10b.                                                   information to the Department of Justice for civil and 
                                                            criminal litigation, and to cities, states, the District of 
Line 12.  At any time during the 3-year period that begins  Columbia, and U.S. commonwealths and possessions to 
the day after the date you received a qualified 2019        carry out their tax laws. We may also disclose this 
disaster distribution, you can repay any portion of the     information to other countries under a tax treaty, to federal 
distribution to an eligible retirement plan that accepts    and state agencies to enforce federal nontax criminal 
rollover contributions. You cannot, however, repay more     laws, or to federal law enforcement and intelligence 
than the amount of the original distribution. See           agencies to combat terrorism.
Repayment of a Qualified 2019 Disaster Distribution, 
earlier, for details.                                           The average time and expenses required to complete 
  Enter on line 12 the amount of any repayments you         and file this form will vary depending on individual 
made before filing your 2023 return. Do not include any     circumstances. For the estimated averages, see the 
                                                            instructions for your income tax return.

                                                            -4-             Instructions for Form 8915-D (2023)

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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-

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Table 1. Qualified 2019 Disaster Areas for Form 8915-D

Disaster Area    Qualified 2019 Disaster                                     Date of         Disaster Period aka Incident Period
                                                                             Declaration 
Alabama          Severe Storms, Straight-line Winds, Tornadoes, And          April 17, 2019  February 19, 2019 - March 20, 2019
                 Flooding (DR-4426)
Alabama          Severe Storms, Straight-line Winds, And Tornadoes           March 05, 2019  March 03, 2019
                 (DR-4419)
Arkansas         Severe Storms And Flooding (DR-4441)                        June 08, 2019   May 21, 2019 - June 14, 2019
Arkansas         Severe Storms, Straight-line Winds, Tornadoes, And          September 13,   June 23, 2019 - June 24, 2019
                 Flooding (DR-4460)                                          2019
Cahuilla Band of Indians  Severe Storms And Flooding (DR-4423)               March 28, 2019  February 14, 2019
California       Severe Winter Storms, Flooding, Landslides, And             May 17, 2019    February 24, 2019 - March 01, 2019
                 Mudslides (DR-4434)
California       Severe Winter Storms, Flooding, Landslides, And             May 01, 2019    February 13, 2019 - February 15, 2019
                 Mudslides (DR-4431)
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          June 12, 2019   April 07, 2019 - April 13, 2019
                 (DR-4443)
Illinois         Severe Storms And Flooding (DR-4461)                        September 19,   February 24, 2019 - July 03, 2019
                                                                             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,    June 20, 2019   April 28, 2019 - July 12, 2019
                 landslides, And Mudslides (DR-4449)
Kentucky         Severe Storms, Straight-line Winds, Flooding, Landslides,   April 17, 2019  February 06, 2019 - March 10, 2019
                 And Mudslides (DR-4428)
La Jolla Band of Luiseño  Severe Storms, Flooding, Landslides, And Mudslides March 26, 2019  February 14, 2019 - February 15, 2019
Indians          (DR-4422)
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,   May 10, 2019 - July 24, 2019
                                                                             2019
Minnesota        Severe Winter Storm, Straight-line Winds, And Flooding      June 12, 2019   March 12, 2019 - April 28, 2019
                 (DR-4442)
Mississippi      Severe Storms, Straight-line Winds, Tornadoes, And          April 23, 2019  February 22, 2019 - August 23, 2019
                 Flooding (DR-4429)
Mississippi      Severe Storms, Tornadoes, Straight-line Winds, And          June 20, 2019   April 13, 2019 - April 14, 2019
                 Flooding (DR-4450)
Mississippi      Severe Storm, Straight-line Winds, And Flooding (DR-4470) December 06,      October 26, 2019
                                                                             2019
Missouri         Severe Storms, Straight-line Winds, And Flooding            May 20, 2019    March 11, 2019 - April 16, 2019
                 (DR-4435)
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) Severe Storms, Straight-line Winds, Tornadoes, And          August 07, 2019 May 07, 2019 - June 09, 2019
Nation           Flooding (DR-4456)
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      March 21, 2019  March 09, 2019 - July 14, 2019
                 (DR-4420)
New Hampshire    Severe Storm And Flooding (DR-4457)                         August 15, 2019 July 11, 2019 - July 12, 2019

                                                               -6-                           Instructions for Form 8915-D (2023)

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Table 1. Qualified 2019 Disaster Areas for Form 8915-D continued

Disaster Area       Qualified 2019 Disaster                                  Date of         Disaster Period aka Incident Period
                                                                             Declaration 
New York            Severe Storms, Straight-line Winds, And Flooding         December 19,    October 31, 2019 - November 01, 2019
                    (DR-4472)                                                2019
North Carolina      Hurricane Dorian (DR-4465)                               October 04, 2019 September 01, 2019 - September 09, 
                                                                                             2019
North Dakota        Flooding (DR-4444)                                       June 12, 2019   March 21, 2019 - April 28, 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, June 18, 2019   May 27, 2019 - May 29, 2019
                    Landslides, And Mudslide (DR-4447)
Oklahoma            Severe Storms, Straight-line Winds, Tornadoes, And       June 01, 2019   May 07, 2019 - June 09, 2019
                    Flooding (DR-4438)
Oklahoma            Severe Storms, Tornadoes, Straight-line Winds, And        July 12, 2019  April 30, 2019 - May 01, 2019
                    Flooding (DR-4453)
Oregon              Severe Storms, Flooding, Landslides, And Mudslides       July 09, 2019   April 06, 2019 - April 21, 2019
                    (DR-4452)
Oregon              Severe Winter Storms, Flooding, Landslides, And          May 02, 2019    February 23, 2019 - February 26, 2019
                    Mudslides (DR-4432)
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  Severe Storms And Flooding (DR-4430)               April 29, 2019  March 13, 2019 - April 01, 2019
Mississippi in Iowa 
Soboba Band Luiseño Severe Storms And Flooding (DR-4425)                     April 08, 2019  February 14, 2019 - February 15, 2019
Indians 
South Carolina      Hurricane Dorian (DR-4464)                               September 30,   August 31, 2019 - September 06, 2019
                                                                             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,   May 21, 2019 - June 07, 2019
                                                                             2019
South Dakota        Dakota Severe Storms, Tornadoes, And Flooding            October 07, 2019 June 30, 2019 - July 21, 2019
                    (DR-4467)
South Dakota        Severe Storms, Tornadoes, And Flooding (DR-4469)         November 18,    September 09, 2019 - September 26, 
                                                                             2019            2019
Tennessee           Severe Storms, Flooding, Landslides, And Mudslides       April 17, 2019  February 19, 2019 - March 30, 2019
                    (DR-4427)
Tennessee           Severe Storm And Straight-line Winds (DR-4471)           December 06,    October 26, 2019
                                                                             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   April 15, 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       August 02, 2019 June 29, 2019 - June 30, 2019
                    (DR-4455)
Wisconsin           Severe Storms, Tornadoes, Straight-line Winds, And       August 27, 2019 July 18, 2019 - July 20, 2019
                    Flooding (DR-4459)

Instructions for Form 8915-D (2023)                            -7-

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