Userid: CPM Schema: instrx Leadpct: 100% Pt. size: 9 Draft Ok to Print AH XSL/XML Fileid: … ns/i8915-c/2022/a/xml/cycle01/source (Init. & Date) _______ Page 1 of 5 14:26 - 9-Nov-2022 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 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 |
Page 2 of 5 Fileid: … ns/i8915-c/2022/a/xml/cycle01/source 14:26 - 9-Nov-2022 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 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) |
Page 3 of 5 Fileid: … ns/i8915-c/2022/a/xml/cycle01/source 14:26 - 9-Nov-2022 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 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- |
Page 4 of 5 Fileid: … ns/i8915-c/2022/a/xml/cycle01/source 14:26 - 9-Nov-2022 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 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) |
Page 5 of 5 Fileid: … ns/i8915-c/2022/a/xml/cycle01/source 14:26 - 9-Nov-2022 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 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- |