A current year disaster 1099R distribution (2021). How do you input this to calculate a 3 year spread OR not be penalized with a 10% penalty. For example tropical storm IDA in this part of my state was declared a disaster area and qualifies for this. Only a 8915F is applicable.  In the past on the 1099R worksheet we checked the box in the Disaster worksheet. No such box for 2021.  This is a different issue then the carryovers.