The IRS draft instructions (which seem to still be the only ones that are available) DO NOT say that Form 8915-F should not be used for tax returns filed in 2021 for taxpayers that took disaster distributions in 2020! In fact the instructions and Form 8915-F clearly say that the new Form should be filed in 2021 for “income in 2021 and later years from qualified 2020 and later disaster distributions.”
