8915-F for 2021 Distributions

[Jtax LLC]

Before I tell this couple how much they owe, I want to ask if the new 8915-F includes an exemption of the 10% for retirement distributions made in 2021?  The distribution was all in 2021, not 2020.

[IRonMaN]

That ship sailed last year.  They missed their boat ride.

[qbteachmt]

"I want to ask if the new 8915-F includes an exemption of the 10% for retirement distributions made in 2021?"

Yes, that form is for Disaster Years 2021 and later.

"The distribution was all in 2021, not 2020."

Then they must have a qualifying Disaster. covid is not one of these; that expired Dec 31, 2020.