In this case I didn't - both came out of 401(k) accounts, one for myself in 2020 and one from my wife in 2021 for the same disaster, but the total of the two did not exceed $100,000. Everything was correctly stated on the 8915-F, so I'm not sure why the IRS would see this as a lack of payment. They're stating I owe all of the taxable amount in 2021, even though their own guidance in 8915-E says it can be spread over three years. We used Turbotax for both 2020 and 2021, which is how it knew to include the 2020 amounts (imported from previous year).
