If you downloaded the Instructions for Form 8915-F (Rev. January 2022), please be advised that those instructions have been replaced by the Instructions for Form 8915-F (Rev. February 2022) to correct the disasters listed in Appendix B under the Table for Qualified 2020 Disaster Areas. The revised instructions also address the lines on which to enter income on Form 8915-F for a decedent who has spread the income from their distribution(s) over 3 years and who dies before the 3-year period has ended. Table for Qualified 2020 Disaster Areas in Appendix B On page 12, we removed the following disasters. Alabama Severe Storms and Flooding (DR-4632-AL). Arkansas Severe Storms and Tornados (DR-4633-AR). Confederated Tribes of the Colville Reservation Wildfires (DR-4631-WA). Kentucky Severe Storms, Straight-line Winds, Flooding, and Tornadoes (4630-DR-KY). On pages 12 and 13, we made these changes in the disaster listings. Alaska Severe Storm, Flooding, Landslides, and Mudslides (4585-DR-AK), Date of Declaration in the 3rd column, has been changed from March 3, 2021, to February 17, 2021. Georgia Tropical Storm Zeta (4579-DR-GA), Disaster Period in the 4th column, has been changed from October 28, 2020 – November 1, 2020, to simply October 29, 2020. Sac & Fox Tribe of The Mississippi of Iowa, the description in the 2nd column, has been changed from Derecho Midwest (DR-4561-IA) to Derecho Midwest-Iowa (DR-4561). Reporting the remaining distribution amount when the taxpayer has died On page 2, in the Caution under How Is a Qualified Disaster Distribution Taxed, we added this sentence: “Include the remainder in the line 13 and/or line 24 totals, as applicable, of your 2021 Form 8915-F.” Please download the February 2022 revision of the instructionsPDF for the revised text.