If you received a distribution from a retirement plan (including an IRA), you should receive a Form 1099-R. The amount of the distribution should be shown in Form 1099-R, box 1. Enter the amounts from all your Forms 1099-R, box 1, on the appropriate lines in column (a).

Enter on the appropriate lines in column (b) any qualified hurricane distributions (including periodic payments and required minimum distributions) you received in 2006.

Include only those distributions you wish to designate as qualified hurricane distributions. See Qualified Hurricane Distribution on page 1.

Complete column (c) only if the total on line 5, column (b), is more than $100,000.

If the amount on line 5, column (b), is more than $100,000, you will need to make an allocation in column (c) of the distribution(s) included in column (b). This is because the total of your qualified hurricane distributions for 2005 and 2006 cannot exceed the $100,000 limit. If you have distributions from more than one type of retirement plan, such as an IRA and a pension plan, you may allocate the $100,000 limit among the plans any way you choose.

Enter on line 9 your cost, if any. Your cost is generally your net investment in the plan. It does not include pre-tax contributions. If there is an amount in Form 1099-R, box 2a (taxable amount), the difference between Form 1099-R, box 1, and box 2a is usually your cost. Enter the difference on line 9.

If there is no amount in Form 1099-R, box 2a, and the first box in box 2b is checked, the issuer of Form 1099-R may not have had all the facts needed to figure the taxable amount. You may want to get Pub. 575, Pension and Annuity Income, to help figure your taxable amount.

Also, see Pub. 575 if you use the Simplified Method Worksheet to figure the taxable amount of your periodic payments and you designated some of these payments as qualified hurricane distributions.

If you do not check the box on line 11, you must spread the amount on line 10 over 3 years. If you use this method to figure the taxable amount of your distributions, you cannot change it after the due date (including extensions) for your tax return.

If the taxpayer died during 2006 after receiving a qualified hurricane distribution, the distribution may not be spread over 3 years. The entire distribution (including any remaining amounts from 2005) must be reported on the tax return of the deceased taxpayer.

At any time during the 3-year period after the date you received a qualified hurricane distribution, you can repay any portion of the distribution to an eligible retirement plan that is permitted to accept rollover contributions. You cannot, however, repay more than the amount of the original distribution. See Repayment of a Qualified Hurricane Distribution on page 2 for details.

Enter on line 17 the amount of any repayments you made before filing your 2006 return. Do not include any repayments made later than the due date (including extensions) for that return. If you repaid more than the amount on line 13 (including any excess repayments from 2005 on line 16), the excess will be carried forward to your 2007 tax return. Repayments made after the due date of your 2006 return (including extensions) generally will be reported on your 2007 tax return. However, you may have to file an amended return in certain situations. See Amending Form 8915 on page 2.

If you do not check the box on line 26, you must spread the amount on line 25 over 3 years. If you use this method to figure the taxable amount of your distributions, you cannot change it after the due date (including extensions) for your tax return.

If the taxpayer died during 2006 after receiving a qualified hurricane distribution, the distribution may not be spread over 3 years. The entire distribution (including any remaining amounts from 2005) must be reported on the tax return of the deceased taxpayer.

At any time during the 3-year period after the date you received a qualified hurricane distribution, you can repay any portion of the distribution to an eligible retirement plan that is permitted to accept rollover contributions. You cannot, however, repay more than the amount of the original distribution. See Repayment of a Qualified Hurricane Distribution on page 2 for details.

Enter on line 32 the amount of any repayments you made before filing your 2006 return. Do not include any repayments made later than the due date (including extensions) for that return. If you repaid more than the amount on line 28 (including any excess repayments from 2005 on line 31), the excess will be carried forward to your 2007 tax return. Repayments made after the due date of your 2006 return (including extensions) generally will be reported on your 2007 tax return. However, you may have to file an amended return in certain situations. See Amending Form 8915 on page 2.