You will report this in the Retirement Plans and Social Security section under Wages & Income. However, the Form 8915-F has not been finalized by the IRS for including in a 2021 tax return so the questions are not being asked until the form is available. There is no estimate from the IRS when this form will be available, but guessing sometime in March 2022.
As stated in the Form 8915-F instructions - https://www.irs.gov/pub/irs-dft/i8915f--dft.pdf
Purpose of Form
Use Form 8915-F to report:
• Qualified 2021 and later disaster distributions, if any;
• Qualified 2020 disaster distributions made in 2021 or 2022, as applicable (coronavirus-related distributions can't be made after December 30, 2020);
• Repayments of qualified 2020 and later disaster distributions;
• Income in 2021 and later years from qualified 2020 and later disaster distributions; and
• Qualified distributions received in 2021 and later years
And additionally -
• You are repaying, or have income from, a coronavirus-related distribution or other qualified 2020 disaster distribution reported on Part I of 2020 Form 8915-E;
Reporting coronavirus-related and other distributions for qualified 2020 disasters made or received in 2020. This form replaces Form 8915-E for tax years beginning after 2020.
The Form 8915-E was only used for tax year 2020. It will no longer be used for any other tax year.
