I have done a bit more research on this. The revised IRS Pub 590B states:
https://www.irs.gov/publications/p590b#en_US_2019_publink100034095
If you received a distribution from an eligible retirement plan to purchase or construct a main home but didn’t purchase or construct a main home because of certain major disasters in 2018 or 2019, you may be able to repay the distribution and not pay income tax or the 10% additional tax on early distributions. See Repayment of Qualified 2018 and 2019 Distributions for the Purchase or Construction of a Main Home , later.
Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments, and Form 8915-D, Qualified 2019 Disaster Retirement Plan Distributions and Repayments, are used to report qualified disaster distributions and repayments. Also report qualified distributions for home purchases and construction that were canceled because of qualified 2018 or 2019 disasters on Form 8915-C or Form 8915-D, as applicable.
That would seem to be the problem. For 2018 & 2019 disasters, forms 8915-C or 8915-D must be part of the tax return. Those forms do not even exist yet. The IRS has not even listed those forms in the draft state and with the IRS Corona virus shutdown there is no telling when they will be produced. Normally when there is a draft form, it usually takes 2-3 months before the final forms are released and another 3-4 weeks for the electronic specifications to be given to tax software companies. It might be a long wait.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
