These questions get asked of everyone that has a 1099-R distribution in 2018. Therefore, if they do not apply to you, just answer "no" or leave the answer blank if there is nothing to fill in.
Congress enacted special tax relief to make it easier for retirement plan participants (including IRA owners) to access their retirement funds to recover from disaster losses incurred while living in certain federally declared disaster areas in 2016 and 2017, therefore these questions are follow up for those participants.
