A distributions from your retirement plans due to qualified disasters and repayments. You can spread the taxable portion of these distributions over three years and waives the early withdrawal penalty in the year of the disaster.
When an event is declared a disaster by the president, the IRS will postpone some retirement plan and IRA deadlines for taxpayers in affected areas. These disasters are usually hurricanes, tornados, flooding, earthquakes, and wildfires.
This was also done for COVID in 2020.