! through 1e blank and complete lines 2 through 5b

CAUTION as that worksheet directs. See Worksheet 1B ,

later.

Lines 1a through 1d. You may not need to complete lines 1a through 1d. See Form 8915-F, line 1; also see When to leave lines 1a through 1d blank next.

When to leave lines 1a through 1d blank. Leave lines 1a through 1d blank on:

• Your 2021 Form 8915-F (2020 disasters) if either you didn’t file 2020 Form 8915-E or the only disaster you reported on 2020 Form 8915-E was the coronavirus;

• This year’s Form 8915-F if you listed only one 2021 or later disaster in the table at the top of Part I and a prior year’s Form 8915-F doesn’t list that disaster in item C;

• This year’s Form 8915-F if you have listed 2021 or later disasters in the table at the top of Part I and no prior year’s Form 8915-F lists any of those disasters in item C, for example, when you have checked the same year in item A and item B; or

• This year’s Form 8915-F if you are using Worksheet 1B. Otherwise, enter amounts on lines 1a through 1d as indicated later.

Example. You have checked 2023 in item A and item B of your Form 8915-F. You have listed only two disasters, both starting in 2023, Florida Severe Storms, Tornadoes, and Flooding (DR-4709-FL) and Florida Hurricane Idalia (DR-4734-FL), as your disasters in item C. You will leave lines 1a through 1d blank.