An individual that has their primary place of residence in a federally declared disaster area (determined on or after December 27, 2020, by FEMA) can take a distribution of up to $22,000 on or after the first day of the incident period up to the date that is 180 days after the incident period without application of the 10% penalty.
A federally declared disaster, defined under the Robert T. Safford Disaster Relief Act, is a major disaster that includes any natural catastrophe (including any hurricane, tornado, storm, high water, wind driven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the United States, which in the determination of the President causes damage of sufficient severity and magnitude to warrant major disaster assistance under this Act.
You can repay the distribution at any time during the three-year period beginning on the day after the date on which the distribution was received. This repaid contribution will be treated as an eligible rollover. In the alternative the amount may be included in gross income apportioned over 3 years.