8915-C-ohjeet
Lomake 8915-C, pätevä 2018 katastrofieläkesuunnitelma jakelu ja takaisinmaksut
2023
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Department of the Treasury
Internal Revenue Service
2023
Instructions for Form 8915-C
Qualified 2018 Disaster Retirement Plan Distributions and Repayments
Section references are to the Internal Revenue Code
When and Where To File
unless otherwise noted.
File 2023 Form 8915-C with your 2023 Form 1040,
1040-SR, or 1040-NR. If you are not required to file an
General Instructions
income tax return but are required to file 2023 Form
8915-C, fill in the address information on page 1 of Form
Future Developments
8915-C, sign the Form 8915-C, and send it to the IRS at
the same time and place you would otherwise file 2023
Form 1040, 1040-SR, or 1040-NR.
For the latest information about developments related to
Form 8915-C and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
The timing of your repayments will determine whether
you need to file an amended return to claim them. See
Amending Form 8915-C, later.
What’s New
Repayments. The repayment period for a qualified 2018
disaster distribution ends 3 years and 1 day after the
distribution was received. This is particularly important if
your qualified 2018 disaster distribution was received in
2020. Repayments reported on 2023 Form 8915-C can be
used to reduce the income reportable on your 2020, 2021,
or 2022 tax return, as applicable; if you have already filed
your tax return for the year in question, you will need to
amend that return.
Qualified 2018 Disaster Distribution
What 2018 Disasters Are Covered?
In order to have a qualified 2018 disaster distribution, you
must have been adversely affected by a qualified 2018
these instructions.
How Is a Qualified 2018 Disaster Distribution
Taxed?
Generally, a qualified 2018 disaster distribution is included
in your income in equal amounts over 3 years. However, if
you elected, you could have included the entire
Coronavirus-Related Distributions
Did you repay coronavirus-related distributions for 2023?
If you did, do not use 2023 Form 8915-C to report those
repayments. Use Form 8915-F, Qualified Disaster
Retirement Plan Distributions and Repayments, instead.
We have retired Form 8915-E, Qualified 2020 Disaster
Retirement Plan Distributions and Repayments, which you
used to report coronavirus-related distributions and
repayments in 2020.
distribution in your income in the year of the distribution. If
more than one distribution was made during the year, you
must have treated all distributions for that year the same
way. Any repayments made before you file your return, by
the due date (including extensions), and within the 3-year
period for making the repayment reduce the amount of the
distribution included in your income.
Purpose of Form
Use 2023 Form 8915-C to report qualified 2018 disaster
distribution repayments made in 2023 that were not
included on your 2022 Form 8915-C.
Also, qualified 2018 disaster distributions aren’t subject
to the additional 10% tax (or the 25% additional tax for
certain distributions from SIMPLE IRAs) on early
distributions.
For repayments of distributions for qualified 2019,
2020, or later disasters, see Form 8915-D, Qualified 2019
Disaster Retirement Plan Distributions and Repayments,
and Form 8915-F, Qualified Disaster Retirement Plan
Distributions and Repayments, respectively, and their
instructions.
Repayment of a Qualified 2018 Disaster
Distribution
An amount paid more than 3 years and 1 day after
the distribution was received cannot be treated as
!
CAUTION
a repayment. For example, if your qualified 2018
Note. Repayments of distributions from retirement plans
(other than IRAs) are reported in Part I, and repayments of
distributions from IRAs are reported in Part II.
disaster distribution was received on May 25, 2020, and
you choose to repay the distribution, the repayment must
be made before May 26, 2023.
For details on qualified 2018 disaster distributions,
Do not use this form to report repayments of qualified
disaster distributions for disasters other than qualified
2018 disasters. See Form 8915-D, Qualified 2019
Disaster Retirement Plan Distributions and Repayments,
and Form 8915-F, Qualified Disaster Retirement Plan
Distributions and Repayments, respectively, and their
instructions, as applicable.
see the 2018, 2019, and 2020 Instructions for
Form 8915-C.
TIP
Who Must File
File 2023 Form 8915-C if you made a repayment for 2023
of a qualified 2018 disaster distribution made in 2020.
Oct 23, 2023
Cat. No. 72464Q
If you choose, you can generally repay to an eligible
retirement plan any portion of a qualified 2018 disaster
distribution that is eligible for tax-free rollover treatment.
Also, you can repay a qualified 2018 disaster distribution
made from a retirement plan on account of hardship.
distributions you can’t repay.
Depending on when a repayment is made, you may
need to file an amended tax return to refigure your taxable
income.
Include on 2023 Form 8915-C any repayments you
made in 2023. Do not include on your 2023 Form 8915-C
any repayments you made after the end of the 3-year
repayment period for your distribution.
You have 3 years from the day after the date you
received the distribution to make a repayment. The
amount of your repayment cannot be more than the
amount of the original distribution. Amounts that are
repaid are treated as a trustee-to-trustee transfer and are
not included in income. Also, for purposes of the
one-rollover-per-year limitation for IRAs, a repayment to
an IRA is not considered a rollover.
If you make the repayment in 2023 for qualified 2018
disaster distributions made in 2020:
You may file an amended 2020 Form 8915-C, if you
•
elected on your original 2020 Form 8915-C to include all
of your qualified 2018 disaster distributions in income in
2020, instead of over 3 years; or
You may file an amended 2020, 2021, or 2022 Form
•
8915-C, as applicable, if you spread the distributions in
income over 3 years.
Include on 2023 Form 8915-C any repayments made in
2023 for qualified 2018 disaster distributions, but only if
the repayments are made within the 3-year repayment
period for the distribution and were not reported on your
information on the years to which repayments can apply.
Exceptions. You cannot repay the following types of
distributions.
Carrybacks. Follow Step 1 and Step 2 below when
carrying back amounts. These steps are followed by
examples.
Step 1. Determine the line(s) to use. If the original
distribution was not an IRA distribution and you are
carrying an excess repayment back to:
2020, include the carried back amount on 2020 Form
•
1. Qualified 2018 disaster distributions received as a
8915-C, line 18;
2021, include the carried back amount on 2021 Form
beneficiary (other than a surviving spouse).
•
2. Required minimum distributions.
8915-C, line 7; and/or
2022, include the carried back amount on 2022 Form
•
3. Any distribution (other than from an IRA) that is one
of a series of substantially equal periodic payments made
(at least annually) for:
8915-C, line 5.
If the original distribution was an IRA distribution and
you are carrying an excess repayment back to:
a. A period of 10 years or more,
b. Your life or life expectancy, or
2020, include the carried back amount on 2020 Form
•
8915-C, line 34;
2021, include the carried back amount on 2021 Form
c. The joint lives or joint life expectancies of you and
•
your beneficiary.
8915-C, line 16; and/or
2022, include the carried back amount on 2022 Form
•
Eligible retirement plan. An eligible retirement plan can
8915-C, line 12.
be any of the following.
Step 2. Add this sentence. Write "$_______
carryback from [enter here the year the excess carryback
occurred] Form 8915-C" on the dotted line to the left of the
line on which you are including the carried back amount.
A qualified pension, profit-sharing, or stock bonus plan
•
(including a 401(k) plan).
A qualified annuity plan.
•
•
•
A tax-sheltered annuity contract.
Example 1. You received a qualified 2018 disaster
distribution from your traditional IRA in the amount of
$90,000 on May 11, 2020. You elected to recognize in
2020 all the income from the distribution. On May 3, 2023,
you make a repayment of $45,000. You made no other
repayments. The entire $45,000 is an excess repayment
on your 2023 Form 8915-C, as you have no income from
qualified 2018 disaster distributions to report for 2023 and
the repayment was made before the 3-year period for
repayment of the distribution ended. You carry the entire
$45,000 back to 2020. You enter $45,000 on your
amended 2020 Form 8915-C, line 34. On the dotted line to
the left of line 34, you write “$45,000 carryback from 2023
Form 8915-C.”
Example 2. You received a qualified 2018 disaster
distribution from your traditional IRA in the amount of
$90,000 on May 11, 2020. You chose to spread the
$90,000 over 3 years ($30,000 in income for 2020, 2021,
and 2022). On April 28, 2023, you make a repayment of
$65,000. The entire $65,000 is an excess repayment on
your 2023 Form 8915-C, as you have no income from
A governmental section 457 deferred compensation
plan.
A traditional, traditional SEP, traditional SIMPLE, Roth,
•
Roth SEP, or Roth SIMPLE IRA.
Prior to January 1, 2023, traditional SEP and
traditional SIMPLE IRAs were simply called SEP
and SIMPLE IRAs; and Roth SEP and Roth
TIP
SIMPLE IRAs didn't exist. In 2023, the term "traditional"
was added to the SEP and SIMPLE IRA names to
distinguish them from Roth SEP and Roth SIMPLE IRAs,
which were introduced in section 601 of the Secure 2.0
Act of 2022 and effective beginning January 1, 2023.
Amending Form 8915-C
File Form 1040-X, Amended U.S. Individual Income Tax
Return, to amend a return you have already filed.
Generally, Form 1040-X must be filed within 3 years after
the date the original return was filed, or within 2 years after
the date the tax was paid, whichever is later.
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Instructions for Form 8915-C (2023)
qualified 2018 disaster distributions to report for 2023 and
the repayment was made before the 3-year period for
repayment of the distribution ended. You carry $30,000 of
the excess back to 2022; $30,000 of the excess back to
2021; and $5,000 of the excess back to 2020. You enter
$30,000 on your amended 2022 Form 8915-C, line 12;
$30,000 on your amended 2021 Form 8915-C, line 16;
and $5,000 on your amended 2020 Form 8915-C, line 34.
On the dotted line to the left of these lines, you write
"$30,000 excess repayment from 2023 Form 8915-C" on
the 2021 and 2022 forms and “$5,000 excess repayment
from 2023 Form 8915-C” on the 2020 form.
line 1a and $30,000 on line 1b of your 2023 Form 8915-C.
You entered $10,000 on line 2a of your 2023 Form
8915-C. Because you have already carried back the full
$10,000, you would include $10,000 on 2023 Form
8915-C, line 2b.
Line 4. At any time during the 3-year period that begins
the day after the date you received a qualified 2018
disaster distribution, you can repay any portion of the
distribution to an eligible retirement plan that accepts
rollover contributions. You cannot, however, repay more
than the amount of the original distribution. See
earlier, for details.
Enter on line 4 the amount of any repayments you
made in 2023. Do not include any repayments made for a
qualified 2018 disaster distribution later than the 3-year
repayment period for that distribution or any repayments
of nontaxable amounts. You may have to file an amended
earlier.
Specific Instructions
Married filers. If both you and your spouse are required
to file Form 8915-C, file a separate Form 8915-C for each
of you.
Name and social security number (SSN). If you file a
joint return, enter only the name and SSN of the spouse
whose information is being reported on that Form 8915-C.
Foreign address. If you have a foreign address, enter
the city name on the appropriate line. Do not enter any
other information on that line, but also complete the
spaces below that line. Do not abbreviate the country
name. Follow the country's practice for entering the postal
code and the name of the province, county, or state.
Write at the top of page 1. Write, at the top of page 1 of
your 2023 Form 8915-C, the full name of each of your
qualified 2018 disasters for which you are repaying a
qualified 2018 disaster distribution on your 2023 Form
8915-C. Include the state, territory, or tribal government
would enter "Confederated Tribes of the Colville
Reservation Flooding (DR-4384)."
Part II—Qualified 2018 Disaster
Distributions From Traditional, SEP,
SIMPLE, and Roth IRAs
Complete Part II if you made a repayment in 2023 of
qualified 2018 disaster distribution amounts from line 26
of 2020 Form 8915-C.
Line 7b. Enter the amount from line 7a that you have
already carried back to a prior year.
Example. You received a qualified 2018 disaster
distribution from your traditional IRA in the amount of
$90,000 on November 15, 2020. This is the only qualified
2018 disaster distribution you have ever received. You
chose to spread the $90,000 over 3 years ($30,000 in
income for 2020, 2021, and 2022). You did not make a
repayment until November 10, 2022, when you made a
repayment of $40,000. On your 2022 Form 8915-C, you
entered totals of $40,000 on line 13 and $30,000 on line 8.
On December 1, 2023, you filed an amended 2020 return
carrying back the excess repayment of $10,000 ($40,000
− $30,000) to line 34 of your 2020 Form 8915-C and wrote
“$10,000 excess repayment from 2021 Form 8915-C” on
the dotted line to the left of line 34. You transfer the
amounts on lines 13 and 8 of your 2022 Form 8915-C to
your 2023 Form 8915-C, entering $40,000 on line 6a and
$30,000 on line 6b of your 2023 Form 8915-C. You
entered $10,000 on line 7a of your 2023 Form 8915-C.
Because you have already carried back the full $10,000,
you would include $10,000 on 2023 Form 8915-C, line 7b.
Part I—Qualified 2018 Disaster
Distributions From Retirement Plans
(Other Than IRAs)
Complete Part I if you made a repayment in 2023 of
qualified 2018 disaster distribution amounts from line 10
of 2020 Form 8915-C.
Line 2b. Enter the amount from line 2a that you have
already carried back to a prior year.
Example. You received a qualified 2018 disaster
distribution from your 401(k) retirement plan in the amount
of $90,000 on November 15, 2020. This is the only
qualified 2018 disaster distribution you have ever
received. You chose to spread the $90,000 over 3 years
($30,000 in income for 2020, 2021, and 2022). You did not
make a repayment until November 10, 2022, when you
made a repayment of $40,000. On your 2022 Form
8915-C, you enter totals of $40,000 on line 6 and $30,000
on line 1. On December 1, 2023, you filed an amended
2020 return carrying back the excess repayment of
$10,000 ($40,000 − $30,000) to line 18 of your 2020 Form
8915-C and wrote “$10,000 excess repayment from 2022
Form 8915-C” on the dotted line to the left of line 18. You
transfer the amounts on lines 6 and 1 of your 2022 Form
8915-C to your 2023 Form 8915-C, entering $40,000 on
Line 9. At any time during the 3-year period that begins
the day after the date you received a qualified 2018
disaster distribution, you can repay any portion of the
distribution to an eligible retirement plan that accepts
rollover contributions. You cannot, however, repay more
than the amount of the original distribution. See
earlier, for details.
Enter on line 9 the amount of any repayments you
made in 2023. Do not include any repayments made for a
qualified 2018 disaster distribution later than the 3-year
Instructions for Form 8915-C (2023)
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repayment period for that distribution or any repayments
of nontaxable amounts. You may have to file an amended
earlier.
records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally,
tax returns and return information are confidential, as
required by section 6103. However, we may give this
information to the Department of Justice for civil and
criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions to
carry out their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal
and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence
agencies to combat terrorism.
Privacy Act and Paperwork Reduction
Act Notice
We ask for the information on this form to carry out the
Internal Revenue laws of the United States. We need this
information to ensure that you are complying with these
laws and to allow us to figure and collect the right amount
of tax. You are required to give us this information if you
made certain contributions or received certain
distributions from qualified plans, including IRAs, and
other tax-favored accounts. Our legal right to ask for the
information requested on this form is sections 6001, 6011,
6012(a), and 6109 and their regulations. If you don’t
provide this information, or you provide incomplete or false
information, you may be subject to penalties. You are not
required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or
The average time and expenses required to complete
and file this form will vary depending on individual
circumstances. For the estimated averages, see the
instructions for your income tax return.
If you have suggestions for making this form simpler,
we would be happy to hear from you. See the instructions
for your income tax return.
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Instructions for Form 8915-C (2023)
Table 1. Qualified 2018 Disaster Areas for Form 8915-C
Disaster Area
Alabama
Qualified 2018 Disaster
Severe Storms And Tornadoes (DR-4362)
Hurricane Michael (DR-4406)
Flooding (DR-4391)
Date of Declaration
April 26, 2018
Disaster Period aka Incident Period
March 19, 2018 - March 20, 2018
October 10, 2018 - October 13, 2018
May 11, 2018 - May 13, 2018
Alabama
November 05, 2018
September 05, 2018
January 31, 2019
March 02, 2018
Alaska
Alaska
Earthquake (DR-4413)
November 30, 2018
American Samoa
California
California
Tropical Storm Gita (DR-4357)
Wildfires And High Winds (DR-4382)
Wildfires (DR-4407)
February 07, 2018 - February 12, 2018
July 23, 2018 - September 19, 2018
November 08, 2018 - November 25, 2018
May 05, 2018 - May 28, 2018
August 04, 2018
November 12, 2018
August 17, 2018
Confederated Tribes of the Colville
Reservation
Flooding (DR-4384)
Connecticut
Connecticut
Florida
Severe Storms, Tornadoes, And Straight-line Winds (DR-4385)
Severe Storms And Flooding (DR-4410)
August 20, 2018
December 05, 2018
October 11, 2018
October 14, 2018
October 01, 2018
August 31, 2018
May 08, 2018
May 15, 2018
September 25, 2018 - September 26, 2018
October 07, 2018 - October 19, 2018
October 09, 2018 - October 23, 2018
September 10, 2018 - September 11, 2018
July 11, 2018 - July 12, 2018
Hurricane Michael (DR-4399)
Georgia
Hurricane Michael (DR-4400)
Guam
Typhoon Mangkhut (DR-4398)
Havasupai Tribe
Hawaii
Severe Storms, Flooding, And Landslides (DR-4389)
Severe Storms, Flooding, Landslides, And Mudslides (DR-4365)
Kilauea Volcanic Eruption And Earthquakes (DR-4366)
Hurricane Lane (DR-4395)
April 13, 2018 - April 16, 2018
Hawaii
May 11, 2018
May 03, 2018 - August 17, 2018
August 22, 2018 - August 29, 2018
February 14, 2018 - March 04, 2018
June 06, 2018 - July 02, 2018
Hawaii
September 27, 2018
May 04, 2018
Indiana
Severe Storms And Flooding (DR-4363)
Iowa
Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4386)
Severe Storm And Tornadoes (DR-4392)
August 20, 2018
September 12, 2018
October 19, 2018
February 25, 2019
April 12, 2018
Iowa
July 19, 2018
Kansas
Severe Storms, Straight-line Winds, And Flooding (DR-4403)
Severe Storms, Straight-line Winds, And Flooding (DR-4417)
Severe Storms, Flooding, Landslides, And Mudslides (DR-4358)
Severe Storms, Tornadoes, Flooding, Landslides, And Mudslides (DR-4361)
Severe Storm And Flooding (DR-4367)
September 01, 2018 - September 08, 2018
October 04, 2018 - October 15, 2018
February 09, 2018 - February 14, 2018
February 21, 2018 - March 21, 2018
March 02, 2018 - March 08, 2018
May 15, 2018 - May 19, 2018
Kansas
Kentucky
Kentucky
April 26, 2018
Maine
May 30, 2018
Maryland
Severe Storms And Flooding (DR-4374)
June 25, 2018
Maryland
Severe Storm And Flooding (DR-4376)
July 02, 2018
May 27, 2018 - May 28, 2018
Massachusetts
Massachusetts
Michigan
Severe Winter Storm And Flooding (DR-4372)
Severe Winter Storm And Snowstorm (DR-4379)
Severe Storms, Flooding, Landslides, And Mudslides (DR-4381)
Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4390)
Severe Storms And Flooding (DR-4414)
June 25, 2018
March 02, 2018 - March 03, 2018
March 13, 2018 - March 14, 2018
June 16, 2018 - June 18, 2018
July 19, 2018
August 02, 2018
September 05, 2018
February 01, 2019
February 14, 2019
August 30, 2018
October 31, 2018
June 29, 2018
Minnesota
Minnesota
Mississippi
Montana
June 15, 2018 - July 12, 2018
October 09, 2018 - October 11, 2018
December 27, 2018 - December 28, 2018
April 12, 2018 - May 06, 2018
Severe Storms, Flooding, And Tornado (DR-4415)
Flooding (DR-4388)
Montana
Flooding (DR-4405)
May 01, 2018 - June 10, 2018
Nebraska
Severe Winter Storm and Straight-line Winds (DR-4375)
Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4387)
Severe Winter Storm And Snowstorm (DR-4371)
Severe Storm And Flooding (DR-4370)
April 13, 2018 - April 18, 2018
Nebraska
August 27, 2018
June 08, 2018
June 17, 2018 - July 01, 2018
New Hampshire
New Hampshire
New Jersey
New York
March 13, 2018 - March 14, 2018
March 02, 2018 - March 08, 2018
March 06, 2018 - March 07, 2018
August 13, 2018 - August 15, 2018
April 15, 2018
June 08, 2018
Severe Winter Storm And Snowstorm (DR-4368)
Severe Storms And Flooding (DR-4397)
June 08, 2018
October 01, 2018
May 08, 2018
North Carolina
North Carolina
North Carolina
Northern Mariana Islands
Northern Mariana Islands
Ohio
Tornado And Severe Storms (DR-4364)
Hurricane Florence (DR-4393)
September 14, 2018
January 31, 2019
September 29, 2018
October 26, 2018
April 17, 2018
September 07, 2018 - September 29, 2018
October 10, 2018 - October 12, 2018
September 10, 2018 - September 11, 2018
October 24, 2018 - October 26, 2018
February 14, 2018 - February 25, 2018
April 11, 2018 - April 20, 2018
Tropical Storm Michael (DR-4412)
Typhoon Mangkhut (DR-4396)
Super Typhoon Yutu (DR-4404)
Severe Storms, Landslides, And Mudslides (DR-4360)
Wildfires (DR-4373)
Oklahoma
Pennsylvania
South Carolina
Texas
June 25, 2018
Severe Storms And Flooding (DR-4408)
November 27, 2018
September 16, 2018
July 06, 2018
August 10, 2018 - August 15, 2018
September 08, 2018 - October 08, 2018
June 19, 2018 - July 13, 2018
Hurricane Florence (DR-4394)
Severe Storms And Flooding (DR-4377)
Texas
Severe Storms And Flooding (DR-4416)
February 25, 2019
November 30, 2018
July 30, 2018
September 10, 2018 - November 02, 2018
October 01, 2018 - October 03, 2018
May 04, 2018 - May 05, 2018
Tohono O’odham Nation
Vermont
Severe Storms And Flooding (DR-4409)
Severe Storm And Flooding (DR-4380)
Virginia
Hurricane Florence (DR-4401)
October 15, 2018
December 18, 2018
March 04, 2019
April 17, 2018
September 08, 2018 - September 21, 2018
October 09, 2018 - October 16, 2018
December 10, 2018 - December 24, 2018
February 14, 2018 - February 20, 2018
May 28, 2018 - June 03, 2018
Virginia
Tropical Storm Michael (DR-4411)
Washington
West Virginia
West Virginia
Wisconsin
Wisconsin
Severe Winter Storms, Straight-line Winds, Flooding, Landslides, Mudslides, Tornado (DR-4418)
Severe Storms, Flooding, Landslides, And Mudslides (DR-4359)
Severe Storms, Flooding, Landslides, And Mudslides (DR-4378)
Severe Storms, Straight-line Winds, And Flooding (DR-4383)
Severe Storms, Tornadoes, Straight-line Winds, Flooding, And Landslides (DR-4402)
July 12, 2018
August 10, 2018
October 18, 2018
June 15, 2018 - June 19, 2018
August 17, 2018 - September 14, 2018
Instructions for Form 8915-C (2023)
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