Include any withdrawals from a Catastrophe Savings Account that were necessary because contributions were more than the allowable limits. If your legal residence is insured against hurricane, rising floodwaters, or other catastrophic windstorm event damage, those limits are as follows:

• $2,000 if the qualified deductible is less than or equal to $1,000
• Twice the qualified deductible if it is greater than $1,000 but less than or equal to $7,500
• $15,000 if the qualified deductible is greater than $7,500

If your legal residence is not insured against hurricane, rising floodwaters, or other catastrophic windstorm event damage, the limit is $250,000 or the value of your legal residence, whichever is less.

Include the amount by which withdrawals during the tax year are more than qualified catastrophe expenses, which are expenses paid or incurred by reason of a major disaster as declared by the Governor. Do not include withdrawals you made after reaching 70 years of age unless your contributions were more than the allowable limits.