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Text of Instructions for 2019 IRS Form 8606: Nondeductible IRAs (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Feb. 3, 2020

12 pages."Recent legislation has enacted special rules that may apply to your 2018 return and your 2019 return if you received a distribution from your IRA or other retirement plan and your main home was in certain Presidentially-declared disaster areas.... Special rules also may apply to your 2018 return and your 2019 return if you received a distribution to purchase or construct a main home in the 2018 or 2019 disaster area, but that home was not purchased or constructed because of the 2018 or 2019 disaster."

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