This has me confused as to which form we will be using. I was doing some digging myself and found the following in the draft instructions for 8915-F,
On your 2020 Form 8915-E, you reported a coronavirus-related distribution of $9,000 made to you from your traditional IRA on April 14, 2020. You spread the income over 3 years ($3,000 in each of
2020, 2021, and 2022). You made no repayments of the distribution in 2020. In 2021, you made a repayment of $4,500. You will report $3,000 of the repayment on your 2021 Form 8915-F (2020 disasters). The excess repayment of $1,500 can be carried forward to 2022 and reported on your 2022
Form 8915-F (2020 disasters) or carried back to 2020 and reported on your 2020 Form 8915-E.
You need two pieces of info: Tax Year and Disaster Year.
Disaster Year 2020 is the transition. The transition is Tax Year 2020 for Disaster Year 2020 8915-E usage ends; it is used only this one year. Then, Tax Year 2021 for Disaster Year 2020 is the cut-over year and Forever form 8915-F begins.
For Tax Year 2021 and later, and Disaster Year 2020 or later, the "forever" form to use is -F.
For any Tax Year, for Disaster Years 2019 and earlier, use the year-specific Disaster Year form (tax- and disaster- specific), such as -D is 2019 Disasters and always will be. Eventually, the claim window for 2019 disasters and distribution reporting and repayment reporting will Close. That means tax year filing of 2021 for a disaster from 2019 will be filed using the 2021 Tax Year form 8915-D.
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