This comes from the method for handling on Form 8915-B the repayment of 2017 disaster distributions. The section of the CARES Act that permits Coronavirus-Related Distributions (CRDs) is substantially identical to the section of the prior act that allowed the disaster distributions reportable on Form 8915-B and the IRS has indicated that they will be producing Form 8915-E for reporting CRDs, which will almost certainly be substantially the same as Form 8915-B. These all trace back to the law allowing disaster distributions for Hurricane Katrina in 2005 and the associated Form 8915.
