I had to cash in my retirement. How do I know for sure if this is a "Qualified Disaster Distribution?"

It can be considered a Qualified Disaster Distribution if you took the funds while living in certain federally declared disaster areas in 2016 and 2017.   A qualified disaster distribution is an amount up to $100,000 taken by a participant whose main home was in the federally declared disaster area and the distribution was made for:

• Harvey, after August 22, 2017, and before January 1, 2019;
• Irma, after September 3, 2017, and before January 1, 2019;
• Maria, after September 15, 2017, and before January 1, 2019;
• The 2016 disasters, in either 2016 or 2017; and
• California wildfires, after October 7, 2017, and before January 1, 2019.

See FAQs for Disaster Victims for information about the definition of an affected taxpayer.

For prior tax relief provided by the IRS in disaster situations based on FEMA's declarations of individual assistance, please visit Around the Nation.