Rev. July 2020. "What's New: Tax relief for qualified 2018 disaster distributions. Recent legislation provides special rules that may apply to your 2018 return if you received a distribution from your IRA or other retirement plan and you suffered an economic loss as a result of a major disaster that occurred in 2018. These qualified disaster distributions are described in the 2018 Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments, and its instructions. Special rules may also apply to your 2018 return if you received a distribution to purchase or construct a main home in a 2018 disaster area, but that home was not purchased or constructed because of the 2018 disaster."

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