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                                                                                                      Department of the Treasury
                                                                                                      Internal Revenue Service
2022

Instructions for Form 8915-C

Qualified 2018 Disaster Retirement Plan Distributions and Repayments

Section references are to the Internal Revenue Code unless 
otherwise noted.                                                      When and Where To File
                                                                      File 2022 Form 8915-C with your 2022 Form 1040, 1040-SR, or 
                                                                      1040-NR. If you are not required to file an income tax return but 
General Instructions                                                  are required to file 2022 Form 8915-C, fill in the address 
                                                                      information on page 1 of Form 8915-C, sign the Form 8915-C, 
Future Developments                                                   and send it to the IRS at the same time and place you would 
For the latest information about developments related to Form         otherwise file 2022 Form 1040, 1040-SR, or 1040-NR.
8915-C and its instructions, such as legislation enacted after        The timing of your repayments will determine whether you 
they were published, go to IRS.gov/Form8915C.                         need to file an amended return to claim them. See Amending 
                                                                      Form 8915-C, later.
What’s New
Repayments.   The repayment period for a qualified 2018               Qualified 2018 Disaster Distribution
disaster distribution ends 3 years and 1 day after the distribution 
was received. This is particularly important if your qualified 2018   What 2018 Disasters Are Covered?
disaster distribution was received in 2019. Repayments reported       In order to have a qualified 2018 disaster distribution, you must 
on 2022 Form 8915-C can be used to reduce the income                  have been adversely affected by a qualified 2018 disaster, that 
reportable on your 2019, 2020, 2021, or 2022 tax return, as           is, a disaster listed in Table 1 at the end of these instructions.
applicable; if you have already filed your tax return for the year in 
question, you will need to amend that return.                         How Is a Qualified 2018 Disaster Distribution 
                                                                      Taxed?
Coronavirus-Related Distributions                                     Generally, a qualified 2018 disaster distribution is included in 
Did you repay coronavirus-related distributions for 2022? If you      your income in equal amounts over 3 years. However, if you 
did, do not use 2022 Form 8915-C to report those repayments.          elected, you could have included the entire distribution in your 
Use Form 8915-F, Qualified Disaster Retirement Plan                   income in the year of the distribution. If more than one 
Distributions and Repayments, instead. We have retired Form           distribution was made during the year, you must have treated all 
8915-E, Qualified 2020 Disaster Retirement Plan Distributions         distributions for that year the same way. Any repayments made 
and Repayments, which you used to report coronavirus-related          before you file your return, by the due date (including 
distributions and repayments in 2020.                                 extensions), and within the 3-year period for making the 
                                                                      repayment reduce the amount of the distribution included in your 
Purpose of Form                                                       income.
Use 2022 Form 8915-C to report income from qualified 2018 
disaster distributions made in 2020 that you have spread over 3       Also, qualified 2018 disaster distributions aren’t subject to the 
years and to report qualified 2018 disaster distribution              additional 10% tax (or the 25% additional tax for certain 
repayments made in 2022 that were not included on your 2021           distributions from SIMPLE IRAs) on early distributions.
Form 8915-C.
                                                                      Repayment of a Qualified 2018 Disaster 
  For repayments of distributions for qualified 2019 or 2020          Distribution
and, if relevant legislation is enacted, 2021 and later, disasters, 
see Form 8915-D, Qualified 2019 Disaster Retirement Plan                      An amount paid more than 3 years and 1 day after the 
Distributions and Repayments, and Form 8915-F, Qualified              !       distribution was received cannot be treated as a 
Disaster Retirement Plan Distributions and Repayments,                CAUTION repayment. For example, if your qualified 2018 disaster 
respectively, and their instructions.                                 distribution was received on October 4, 2019, and you chose to 
                                                                      repay the distribution, the repayment must be made before 
Note. Repayments of and income from distributions from                October 5, 2022. Also, if your qualified 2018 disaster distribution 
retirement plans (other than IRAs) are reported in Part I, and        was received on May 25, 2020, and you choose to repay the 
repayments of and income from distributions from IRAs are             distribution, the repayment must be made before May 26, 2023.
reported in Part II.                                                  Do not use this form to report repayments of qualified disaster 
        For details on qualified 2018 disaster distributions, see     distributions for disasters other than qualified 2018 disasters. 
TIP     the 2018, 2019, and 2020 Instructions for Form 8915-C.        See Form 8915-D, Qualified 2019 Disaster Retirement Plan 
                                                                      Distributions and Repayments, and Form 8915-F, Qualified 
                                                                      Disaster Retirement Plan Distributions and Repayments, 
Who Must File                                                         respectively, and their instructions, as applicable.
File 2022 Form 8915-C if either of the following applies.             If you choose, you can generally repay to an eligible 
You received in 2020 a qualified 2018 disaster distribution         retirement plan any portion of a qualified 2018 disaster 
that you are including in income in equal amounts over 3 years.       distribution that is eligible for tax-free rollover treatment. Also, 
You made a repayment for 2022 of a qualified 2018 disaster          you can repay a qualified 2018 disaster distribution made from a 
distribution.                                                         retirement plan on account of hardship. However, see 
                                                                      Exceptions, later, for qualified 2018 disaster distributions you 
                                                                      can’t repay.

Nov 9, 2022                                               Cat. No. 72464Q



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  You have 3 years from the day after the date you received the            Step 1. Determine the line(s) to use. If the original 
distribution to make a repayment. The amount of your repayment           distribution was not an IRA distribution and you are carrying an 
cannot be more than the amount of the original distribution.             excess repayment back to:
Amounts that are repaid are treated as a trustee-to-trustee              2019, include the carried back amount on 2019 Form 8915-C, 
transfer and are not included in income. Also, for purposes of the       line 17;
one-rollover-per-year limitation for IRAs, a repayment to an IRA         2020, include the carried back amount on 2020 Form 8915-C, 
is not considered a rollover.                                            line 18;
                                                                         2021, include the carried back amount on 2021 Form 8915-C, 
  Include on 2022 Form 8915-C any repayments you made                    line 7; and/or
before filing your 2022 return. See Amending Form 8915-C,                2022, include the carried back amount on 2022 Form 8915-C, 
later, for information on the years to which repayments made at          line 5.
other times can apply.
                                                                           If the original distribution was an IRA distribution and you are 
  Exceptions.  You cannot repay the following types of                   carrying an excess repayment back to:
distributions.                                                             2019, include the carried back amount on 2019 Form 8915-C, 
                                                                         
  1. Qualified 2018 disaster distributions received as a                 line 32;
beneficiary (other than a surviving spouse).                             2020, include the carried back amount on 2020 Form 8915-C, 
  2. Required minimum distributions.                                     line 34;
  3. Any distribution (other than from an IRA) that is one of a          2021, include the carried back amount on 2021 Form 8915-C, 
series of substantially equal periodic payments made (at least           line 16; and/or
annually) for:                                                           2022, include the carried back amount on 2022 Form 8915-C, 
                                                                         line 12.
  a. A period of 10 years or more,                                         Step 2. Add this sentence.  Write "$_______ carryback 
  b. Your life or life expectancy, or                                    from [enter here the year the excess carryback occurred] Form 
  c. The joint lives or joint life expectancies of you and your          8915-C" on the dotted line to the left of the line on which you are 
beneficiary.                                                             including the carried back amount.
                                                                           Example 1.    You received a qualified 2018 disaster 
Eligible retirement plan.  An eligible retirement plan can be            distribution from your traditional IRA in the amount of $90,000 on 
any of the following.                                                    May 11, 2020. You elected to recognize in 2020 all the income 
A qualified pension, profit-sharing, or stock bonus plan               from the distribution. On May 3, 2022, you make a repayment of 
(including a 401(k) plan).                                               $45,000. You made no other repayments. For 2022, the entire 
A qualified annuity plan.                                              $45,000 is an excess repayment on your 2022 Form 8915-C, as 
A tax-sheltered annuity contract.                                      you have no income from qualified 2018 disaster distributions to 
A governmental section 457 deferred compensation plan.                 report for 2022 and the repayment was made before the 3-year 
A traditional, SEP, SIMPLE, or Roth IRA.                               period for repayment of the distribution ended. You carry the 
                                                                         entire $45,000 back to 2020. You enter $45,000 on your 
Amending Form 8915-C                                                     amended 2020 Form 8915-C, line 34. On the dotted line to the 
File Form 1040-X, Amended U.S. Individual Income Tax Return,             left of line 34, you write “$45,000 carryback from 2022 Form 
to amend a return you have already filed. Generally, Form                8915-C.”
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,       Example 2.    You received a qualified 2018 disaster 
whichever is later.                                                      distribution from your traditional IRA in the amount of $90,000 on 
                                                                         May 11, 2020. You chose to spread the $90,000 over 3 years 
  Depending on when a repayment is made, you may need to                 ($30,000 in income for 2020, 2021, and 2022). On November 
file an amended tax return to refigure your taxable income.              19, 2022, you make a repayment of $65,000. This repayment 
                                                                         date is before the 3-year period for repayment of the distribution 
  Include on 2022 Form 8915-C any repayments you made                    ended. You complete a 2022 Form 8915-C, applying $30,000 of 
before filing your 2022 tax return. Do not include on your 2022          the repayment to your income from that distribution for 2022. 
Form 8915-C any repayments you made later than the due date              You have a $35,000 excess repayment for 2022. You carry 
(including extensions) for filing that 2022 return.                      $30,000 of the excess back to 2021 and $5,000 of the excess 
                                                                         back to 2020. You enter $30,000 on your amended 2021 Form 
  If you make the repayment after timely filing your 2022 tax            8915-C, line 16; and $5,000 on your amended 2020 Form 
return but by the due date of that 2022 return (including                8915-C, line 34. On the dotted line to the left of these lines, you 
extensions), include the repayment on your amended 2022                  write "$30,000 excess repayment from 2022 Form 8915-C" on 
Form 8915-C.                                                             the 2021 form and “$5,000 excess repayment from 2022 Form 
  If you make the repayment after the due date of your 2022              8915-C” on the 2020 form.
return (including extensions) but before you timely file your 2023 
return, include the repayment on your 2023 Form 8915-C if you 
have qualified 2018 disaster distributions made in 2020. In              Specific Instructions
addition:                                                                Married filers. If both you and your spouse are required to file 
You may file an amended 2020 Form 8915-C, if you received              Form 8915-C, file a separate Form 8915-C for each of you.
a qualified 2018 disaster distribution in 2020 and you elected on 
your original 2020 Form 8915-C to include all of your qualified          Name and social security number (SSN).  If you file a joint 
2018 disaster distributions in income in 2020, instead of over 3         return, enter only the name and SSN of the spouse whose 
years; or                                                                information is being reported on that Form 8915-C.
You may file an amended 2020, 2021, or 2022 Form 8915-C,               Foreign address. If you have a foreign address, enter the city 
as applicable, if you received a qualified 2018 disaster                 name on the appropriate line. Do not enter any other information 
distribution in 2020 and you spread it in income over 3 years.           on that line, but also complete the spaces below that line. Do not 
Carrybacks.    Follow Step 1 and Step 2 below when carrying              abbreviate the country name. Follow the country's practice for 
back amounts. These steps are followed by examples.

                                                                     -2-                  Instructions for Form 8915-C (2022)



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entering the postal code and the name of the province, county,           in 2020. You may have to file an amended return in certain 
or state.                                                                situations. See Amending Form 8915-C, earlier.
Write at the top of page 1.   Write, at the top of page 1 of your          Example.  You received a $90,000 qualified 2018 disaster 
2022 Form 8915-C, the full name of each of your qualified 2018           distribution on June 7, 2020, from your 401(k) plan. You had an 
disasters for which you are reporting income from or for which           economic loss due to Hurricane Florence. On April 3, 2023, you 
you are repaying a qualified 2018 disaster distribution on your          repay $30,000 to an IRA. You file your 2022 return on April 10, 
2022 Form 8915-C. Include the state, territory, or tribal                2023. Because the repayment was made before you filed your 
government and the FEMA DR number in Table 1. For example,               2022 return, not later than the due date (including extensions), 
you would enter "Confederated Tribes of the Colville                     and before your 3-year repayment period ended, you would 
Reservation Flooding (DR-4384)."                                         enter the $30,000 repayment on line 5.

Part I—Qualified 2018 Disaster                                           Part II—Qualified 2018 Disaster 
Distributions From Retirement Plans                                      Distributions From Traditional, SEP, 
(Other Than IRAs)                                                        SIMPLE, and Roth IRAs
Complete Part I if any of the following apply.                           Complete Part II if any of the following apply.
You had an amount on your 2020 Form 8915-C, line 11, and               You had an amount on your 2020 Form 8915-C, line 27, and 
you did not check the box on that line.                                  you did not check the box on that line.
You made a repayment in 2022 of qualified 2018 disaster                You made a repayment in 2022 of qualified 2018 disaster 
distribution amounts from line 10 of 2019 Form 8915-C.                   distribution amounts from line 25 of 2019 Form 8915-C.
You made a repayment in 2022 of qualified 2018 disaster                You made a repayment in 2022 of qualified 2018 disaster 
distribution amounts from line 10 of 2020 Form 8915-C.                   distribution amounts from line 26 of 2020 Form 8915-C.
Line 3b.  Enter the amount from line 3a that you have already            Line 10b. Enter the amount from line 10a that you have already 
carried back to a prior year.                                            carried back to a prior year.
  Example.   You received a qualified 2018 disaster distribution           Example.  You received a qualified 2018 disaster distribution 
from your 401(k) retirement plan in the amount of $90,000 on             from your traditional IRA in the amount of $90,000 on January 
January 15, 2020. This is the only qualified 2018 disaster               15, 2020. This is the only qualified 2018 disaster distribution you 
distribution you have ever received. You chose to spread the             have ever received. You chose to spread the $90,000 over 3 
$90,000 over 3 years ($30,000 in income for 2020, 2021, and              years ($30,000 in income for 2020, 2021, and 2022). You did not 
2022). You did not make a repayment until November 10, 2021,             make a repayment until November 10, 2021, when you made a 
when you made a repayment of $40,000. On your 2021 Form                  repayment of $40,000. On your 2021 Form 8915-C, you entered 
8915-C, you enter totals of $40,000 on line 8 and $30,000 on             totals of $40,000 on line 17 and $30,000 on line 12. On 
line 3. On December 1, 2022, you filed an amended 2020 return            December 1, 2021, you filed an amended 2020 return carrying 
carrying back the excess repayment of $10,000 ($40,000 −                 back the excess repayment of $10,000 ($40,000 − $30,000) to 
$30,000) to line 18 of your 2020 Form 8915-C and wrote                   line 34 of your 2020 Form 8915-C and wrote “$10,000 excess 
“$10,000 excess repayment from 2021 Form 8915-C” on the                  repayment from 2021 Form 8915-C” on the dotted line to the left 
dotted line to the left of line 18. You transfer the amounts on lines    of line 34. You transfer the amounts on lines 17 and 12 of your 
8 and 3 of your 2021 Form 8915-C to your 2022 Form 8915-C,               2021 Form 8915-C to your 2022 Form 8915-C, entering $40,000 
entering $40,000 on line 2a and $30,000 on line 2b of your 2022          on line 9a and $30,000 on line 9b of your 2022 Form 8915-C. 
Form 8915-C. You entered $10,000 on line 3a of your 2022                 You entered $10,000 on line 10a of your 2022 Form 8915-C. 
Form 8915-C. Because you have already carried back the full              Because you have already carried back the full $10,000, you 
$10,000, you would include $10,000 on 2022 Form 8915-C,                  would include $10,000 on 2022 Form 8915-C, line 10b.
line 3b.                                                                 Line 12. At any time during the 3-year period that begins the 
Line 5.  At any time during the 3-year period that begins the day        day after the date you received a qualified 2018 disaster 
after the date you received a qualified 2018 disaster distribution,      distribution, you can repay any portion of the distribution to an 
you can repay any portion of the distribution to an eligible             eligible retirement plan that accepts rollover contributions. You 
retirement plan that accepts rollover contributions. You cannot,         cannot, however, repay more than the amount of the original 
however, repay more than the amount of the original distribution.        distribution. See Repayment of a Qualified 2018 Disaster 
See Repayment of a Qualified 2018 Disaster Distribution, earlier,        Distribution, earlier, for details.
for details.                                                               Enter on line 12 the amount of any repayments you made 
  Enter on line 5 the amount of any repayments you made                  before filing your 2022 return. Do not include any repayments 
before filing your 2022 return. Do not include any repayments            made later than the due date (including extensions) for that 
made later than the due date (including extensions) for that             return or any repayments of nontaxable amounts. If the 
return or any repayments of nontaxable amounts. If the                   distribution was made in 2020, and your total repayment on 
distribution was made in 2020, and your total repayment on               2022 Form 8915-C, line 13, is more than the amount on 2022 
2022 Form 8915-C, line 6, is more than the amount on 2022                Form 8915-C, line 8, the excess can be carried back to your 
Form 8915-C, line 1, the excess can be carried back to your              2020 or 2021 Form 8915-C, as applicable. If the distribution was 
2020 or 2021 Form 8915-C, as applicable. If the distribution was         made in 2019 and the repayment, which you are reporting on 
made in 2019 and the repayment, which you are reporting on               your 2022 Form 8915-C, was made in 2022 before the 3-year 
your 2022 Form 8915-C, was made in 2022 before the 3-year                period for repayment of the distribution expired, the repayment 
period for repayment of the distribution expired, the repayment          can be carried back to your 2019, 2020, or 2021 Form 8915-C, 
can be carried back to your 2019, 2020, or 2021 Form 8915-C,             as applicable. Repayments made after the due date of your 
as applicable. Repayments made after the due date of your                2022 return (including extensions) but before the due date 
2022 return (including extensions) but before the due date of            (including extensions) of your 2023 return will generally be 
your 2023 return (including extensions) will generally be                reported on your 2023 tax return if the distribution was made in 
reported on your 2023 Form 8915-C if the distribution was made           2020. You may have to file an amended return in certain 
                                                                         situations. See Amending Form 8915-C, earlier.

Instructions for Form 8915-C (2022)                                   -3-



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Example. You received a $90,000 qualified 2018 disaster                information requested on a form that is subject to the Paperwork 
distribution on May 20, 2020, from your traditional IRA. You had       Reduction Act unless the form displays a valid OMB control 
an economic loss due to Hurricane Lane. On April 3, 2023, you          number. Books or records relating to a form or its instructions 
repay $30,000 to your traditional IRA. You file your 2022 return       must be retained as long as their contents may become material 
on April 10, 2023. Because the repayment was made before you           in the administration of any Internal Revenue law. Generally, tax 
filed your 2022 return, not later than the due date (including         returns and return information are confidential, as required by 
extensions), and before your 3-year repayment period ended,            section 6103. However, we may give this information to the 
you would enter the $30,000 repayment on line 12.                      Department of Justice for civil and criminal litigation, and to 
                                                                       cities, states, the District of Columbia, and U.S. commonwealths 
Privacy Act and Paperwork Reduction                                    and possessions to carry out their tax laws. We may also 
                                                                       disclose this information to other countries under a tax treaty, to 
Act Notice                                                             federal and state agencies to enforce federal nontax criminal 
We ask for the information on this form to carry out the Internal      laws, or to federal law enforcement and intelligence agencies to 
Revenue laws of the United States. We need this information to         combat terrorism.
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        The average time and expenses required to complete and file 
give us this information if you made certain contributions or          this form will vary depending on individual circumstances. For 
received certain distributions from qualified plans, including         the estimated averages, see the instructions for your income tax 
IRAs, and other tax-favored accounts. Our legal right to ask for       return.
the information requested on this form is sections 6001, 6011, 
6012(a), and 6109 and their regulations. If you don’t provide this     If you have suggestions for making this form simpler, we 
information, or you provide incomplete or false information, you       would be happy to hear from you. See the instructions for your 
may be subject to penalties. You are not required to provide the       income tax return.

                                                                   -4-                   Instructions for Form 8915-C (2022)



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Table 1. Qualified 2018 Disaster Areas for Form 8915-C
Disaster Area                       Qualified 2018 Disaster                                                                       Date of Declaration Disaster Period aka Incident Period
Alabama                             Severe Storms And Tornadoes (DR-4362)                                                         April 26, 2018      March 19, 2018 - March 20, 2018
Alabama                             Hurricane Michael (DR-4406)                                                                   November 05, 2018   October 10, 2018 - October 13, 2018
Alaska                              Flooding (DR-4391)                                                                            September 05, 2018  May 11, 2018 - May 13, 2018
Alaska                              Earthquake (DR-4413)                                                                          January 31, 2019    November 30, 2018
American Samoa                      Tropical Storm Gita (DR-4357)                                                                 March 02, 2018      February 07, 2018 - February 12, 2018
California                          Wildfires And High Winds (DR-4382)                                                            August 04, 2018     July 23, 2018 - September 19, 2018
California                          Wildfires (DR-4407)                                                                           November 12, 2018   November 08, 2018 - November 25, 2018
Confederated Tribes of the Colville Flooding (DR-4384)                                                                            August 17, 2018     May 05, 2018 - May 28, 2018
Reservation
Connecticut                         Severe Storms, Tornadoes, And Straight-line Winds (DR-4385)                                   August 20, 2018     May 15, 2018
Connecticut                         Severe Storms And Flooding (DR-4410)                                                          December 05, 2018   September 25, 2018 - September 26, 2018
Florida                             Hurricane Michael (DR-4399)                                                                   October 11, 2018    October 07, 2018 - October 19, 2018
Georgia                             Hurricane Michael (DR-4400)                                                                   October 14, 2018    October 09, 2018 - October 23, 2018
Guam                                Typhoon Mangkhut (DR-4398)                                                                    October 01, 2018    September 10, 2018 - September 11, 2018
Havasupai Tribe                     Severe Storms, Flooding, And Landslides (DR-4389)                                             August 31, 2018     July 11, 2018 - July 12, 2018
Hawaii                              Severe Storms, Flooding, Landslides, And Mudslides (DR-4365)                                  May 08, 2018        April 13, 2018 - April 16, 2018
Hawaii                              Kilauea Volcanic Eruption And Earthquakes (DR-4366)                                           May 11, 2018        May 03, 2018 - August 17, 2018
Hawaii                              Hurricane Lane (DR-4395)                                                                      September 27, 2018  August 22, 2018 - August 29, 2018
Indiana                             Severe Storms And Flooding (DR-4363)                                                          May 04, 2018        February 14, 2018 - March 04, 2018
Iowa                                Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4386)                         August 20, 2018     June 06, 2018 - July 02, 2018
Iowa                                Severe Storm And Tornadoes (DR-4392)                                                          September 12, 2018  July 19, 2018
Kansas                              Severe Storms, Straight-line Winds, And Flooding (DR-4403)                                    October 19, 2018    September 01, 2018 - September 08, 2018
Kansas                              Severe Storms, Straight-line Winds, And Flooding (DR-4417)                                    February 25, 2019   October 04, 2018 - October 15, 2018
Kentucky                            Severe Storms, Flooding, Landslides, And Mudslides (DR-4358)                                  April 12, 2018      February 09, 2018 - February 14, 2018
Kentucky                            Severe Storms, Tornadoes, Flooding, Landslides, And Mudslides (DR-4361)                       April 26, 2018      February 21, 2018 - March 21, 2018
Maine                               Severe Storm And Flooding (DR-4367)                                                           May 30, 2018        March 02, 2018 - March 08, 2018
Maryland                            Severe Storms And Flooding (DR-4374)                                                          June 25, 2018       May 15, 2018 - May 19, 2018
Maryland                            Severe Storm And Flooding (DR-4376)                                                           July 02, 2018       May 27, 2018 - May 28, 2018
Massachusetts                       Severe Winter Storm And Flooding (DR-4372)                                                    June 25, 2018       March 02, 2018 - March 03, 2018
Massachusetts                       Severe Winter Storm And Snowstorm (DR-4379)                                                   July 19, 2018       March 13, 2018 - March 14, 2018
Michigan                            Severe Storms, Flooding, Landslides, And Mudslides (DR-4381)                                  August 02, 2018     June 16, 2018 - June 18, 2018
Minnesota                           Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4390)                         September 05, 2018  June 15, 2018 - July 12, 2018
Minnesota                           Severe Storms And Flooding (DR-4414)                                                          February 01, 2019   October 09, 2018 - October 11, 2018
Mississippi                         Severe Storms, Flooding, And Tornado (DR-4415)                                                February 14, 2019   December 27, 2018 - December 28, 2018
Montana                             Flooding (DR-4388)                                                                            August 30, 2018     April 12, 2018 - May 06, 2018
Montana                             Flooding (DR-4405)                                                                            October 31, 2018    May 01, 2018 - June 10, 2018
Nebraska                            Severe Winter Storm and Straight-line Winds (DR-4375)                                         June 29, 2018       April 13, 2018 - April 18, 2018
Nebraska                            Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4387)                         August 27, 2018     June 17, 2018 - July 01, 2018
New Hampshire                       Severe Winter Storm And Snowstorm (DR-4371)                                                   June 08, 2018       March 13, 2018 - March 14, 2018
New Hampshire                       Severe Storm And Flooding (DR-4370)                                                           June 08, 2018       March 02, 2018 - March 08, 2018
New Jersey                          Severe Winter Storm And Snowstorm (DR-4368)                                                   June 08, 2018       March 06, 2018 - March 07, 2018
New York                            Severe Storms And Flooding (DR-4397)                                                          October 01, 2018    August 13, 2018 - August 15, 2018
North Carolina                      Tornado And Severe Storms (DR-4364)                                                           May 08, 2018        April 15, 2018
North Carolina                      Hurricane Florence (DR-4393)                                                                  September 14, 2018  September 07, 2018 - September 29, 2018
North Carolina                      Tropical Storm Michael (DR-4412)                                                              January 31, 2019    October 10, 2018 - October 12, 2018
Northern Mariana Islands            Typhoon Mangkhut (DR-4396)                                                                    September 29, 2018  September 10, 2018 - September 11, 2018
Northern Mariana Islands            Super Typhoon Yutu (DR-4404)                                                                  October 26, 2018    October 24, 2018 - October 26, 2018
Ohio                                Severe Storms, Landslides, And Mudslides (DR-4360)                                            April 17, 2018      February 14, 2018 - February 25, 2018
Oklahoma                            Wildfires (DR-4373)                                                                           June 25, 2018       April 11, 2018 - April 20, 2018
Pennsylvania                        Severe Storms And Flooding (DR-4408)                                                          November 27, 2018   August 10, 2018 - August 15, 2018
South Carolina                      Hurricane Florence (DR-4394)                                                                  September 16, 2018  September 08, 2018 - October 08, 2018
Texas                               Severe Storms And Flooding (DR-4377)                                                          July 06, 2018       June 19, 2018 - July 13, 2018
Texas                               Severe Storms And Flooding (DR-4416)                                                          February 25, 2019   September 10, 2018 - November 02, 2018
Tohono O’odham Nation               Severe Storms And Flooding (DR-4409)                                                          November 30, 2018   October 01, 2018 - October 03, 2018
Vermont                             Severe Storm And Flooding (DR-4380)                                                           July 30, 2018       May 04, 2018 - May 05, 2018
Virginia                            Hurricane Florence (DR-4401)                                                                  October 15, 2018    September 08, 2018 - September 21, 2018
Virginia                            Tropical Storm Michael (DR-4411)                                                              December 18, 2018   October 09, 2018 - October 16, 2018
Washington                          Severe Winter Storms, Straight-line Winds, Flooding, Landslides, Mudslides, Tornado (DR-4418) March 04, 2019      December 10, 2018 - December 24, 2018
West Virginia                       Severe Storms, Flooding, Landslides, And Mudslides (DR-4359)                                  April 17, 2018      February 14, 2018 - February 20, 2018
West Virginia                       Severe Storms, Flooding, Landslides, And Mudslides (DR-4378)                                  July 12, 2018       May 28, 2018 - June 03, 2018
Wisconsin                           Severe Storms, Straight-line Winds, And Flooding (DR-4383)                                    August 10, 2018     June 15, 2018 - June 19, 2018
Wisconsin                           Severe Storms, Tornadoes, Straight-line Winds, Flooding, And Landslides (DR-4402)             October 18, 2018    August 17, 2018 - September 14, 2018

Instructions for Form 8915-C (2022)                                                                       -5-






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