8915- F forma Instrukcijos
8915- F formos kvalifikuoto nedarbingumo plano išplatinimo ir grąžinimo nurodymai
III PRIEDAS
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- Forma 8915- F - Kvalifikuoto invalidumo pensijos plano paskirstymas ir grąžinimas
Department of the Treasury
Internal Revenue Service
Instructions for Form 8915-F
(Rev. January 2024)
Qualified Disaster Retirement Plan Distributions and Repayments
Section references are to the Internal Revenue Code
Reminders
unless otherwise noted.
Qualified 2021 and later disaster distributions (also
known as qualified disaster recovery distributions).
As a result of section 331 of the SECURE 2.0 Act of 2022,
enacted December 29, 2022, you are now eligible for the
benefits of Form 8915-F if you were adversely affected by
a qualified 2021 or later disaster and you received a
distribution described in Qualified Disaster Distribution
later. Qualified disaster distributions (such as qualified
2021 disaster distributions, qualified 2022 disaster
distributions, qualified 2023 disaster distributions,
qualified 2024 disaster distributions, etc.) are also called
qualified disaster recovery distributions.
Contents
Page
How Do I Distinguish My Form 8915-F and Its
Dollar limit. For qualified 2021 and later disasters, the
dollar limit on Form 8915-F for retirement plan
distributions is $22,000 per disaster. It was $100,000 but
that was for qualified 2020 disasters.
Qualified Distribution for the Purchase or
Construction of a Main Home in Qualified
Determining the qualified disaster distribution peri-
od, in Part I, for a disaster. The qualified disaster
distribution period for each disaster still begins on the day
the disaster began. The last day of the qualified disaster
distribution period for most qualified 2021 disasters and
many qualified 2022 disasters is June 26, 2023. But the
last day of the qualified disaster distribution period for
qualified 2023 and later disasters, some qualified 2022
disasters, and perhaps even a few qualified 2021
disasters will have to be separately calculated. See
Determining the qualified distribution repayment pe-
riod, in Part IV, for a disaster. The qualified distribution
repayment period for each disaster still begins on the day
the disaster began. The last day of the qualified
distribution repayment period for most qualified 2021
disasters and many qualified 2022 disasters is June 27,
2023. But the last day of the qualified distribution
repayment period for qualified 2023 and later disasters,
some qualified 2022 disasters, and perhaps even a few
qualified 2021 disasters will have to be separately
later.
Part I—Total Distributions From All Retirement
Part II—Qualified Disaster Distributions From
Part III—Qualified Disaster Distributions From
Part IV—Qualified Distributions for the
Purchase or Construction of a Main Home
Future Developments
For the latest information about developments related to
Form 8915-F and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
What’s New
Determining the disaster's FEMA number and other
information on where to find a disaster’s FEMA number,
beginning date, and declaration date.
Worksheet 1B. Worksheet 1B is a tool you may have to
use in figuring amounts for lines 1a through 5 of Form
you must use Worksheet 1B. You can choose to use
Worksheet 1B even if you are not required to do so.
SEP IRAs and SIMPLE IRAs. Section 601 of the
SECURE 2.0 Act of 2022 allows for the creation of Roth
accounts for SEP IRAs and SIMPLE IRAs beginning
January 1, 2023. As a result, accounts we had previously
referred to as "SEP IRAs" and "SIMPLE IRAs" in these
instructions will now be called traditional SEP and
traditional SIMPLE IRAs, respectively. We will refer to the
newly enacted Roth accounts as "Roth SEP IRAs" and
"Roth SIMPLE IRAs," respectively. See, for example, the
2023 Instructions for Form 8606.
Jan 30, 2024
Cat. No. 37509G
Income in 2021 and later years from qualified 2020 and
•
General Instructions
later disaster distributions; and
A qualified distribution described in Qualified 2021 and
•
Helpful Hints
Purchase or Construction of a Main Home in Qualified
Disaster Areas, later, that you received this year.
Form 8915-F can be e-filed. Form 8915-F can be
completed electronically and e-filed with your tax return.
Form 8915-F is a forever form. Form 8915-F is a
redesigned Form 8915. Additional alphabetical Forms
8915 (that is, Form 8915-G, Form 8915-H, etc.) will not be
issued. The same Form 8915-F will be used for
If you were adversely affected by a qualified 2020
disaster, use Form 8915-F to report:
A qualified disaster distribution described in Qualified
•
disaster distribution requirements, later, that was made to
you in 2021 (coronavirus-related distributions can't be
made after December 30, 2020);
distributions for qualified 2020 disasters (and qualified
2021 and later disasters) and for each year of reporting of
income and repayments of those distributions. The boxes
you check in items A and B will help us determine the
exact year of the form you are filing, and the year of the
qualified disasters, qualified disaster distributions, and
qualified distributions you are reporting. Earlier Forms
8915 had a different alphabetical Form 8915 for each year
of disasters and a different form for each year the
A repayment of, or income from, a qualified disaster
•
distribution (including a coronavirus-related distribution) in
this year; or
A qualified distribution described in Qualified 2021 and
•
Purchase or Construction of a Main Home in Qualified
Disaster Areas, later, that you received on January 1,
2021, for the Washington (8593-DR-WA) disaster.
alphabetical form existed. See How Do I Distinguish My
Purpose of These Instructions
The Instructions for Form 8915-F (Rev. January
These instructions provide detailed information for use
with your Form 8915-F. For your convenience, Parts I and
as well, the lines you should complete on your Form
8915-F for all tax years applicable to 2020 and later
disasters.
2023) and the Instructions for Form 8915-F (Rev.
February 2022) contain information, including
TIP
examples, relevant to earlier tax years.
This year. "This year" (as used on Form 8915-F and in
these instructions) is the year of the form you check in
item A of your Form 8915-F. For example, if you check
2023, "this year" is 2023.
When Should I Not Use a Form 8915-F?
Reporting coronavirus-related and other distribu-
tions for qualified 2020 disasters made or received in
2020. This form replaces Form 8915-E for tax years
beginning after 2020. Do not use a Form 8915-F to
report, in Part I, qualified 2020 disaster distributions made
in 2020 or, in Part IV, qualified distributions received in
2019 or 2020 for qualified 2020 disasters.
How Do I Distinguish My Form 8915-F and Its
Disasters From Other Forms 8915-F?
Name of form. These instructions will use different
names to refer to your Form 8915-F depending on the
boxes you check in items A and B at the top of page 1 of
your Form 8915-F. For example, if you checked the 2023
box in item A and the 2022 box in item B, your form will be
referred to in these instructions and elsewhere as “2023
and distributions next.
You will still use 2020 Form 8915-E to report
coronavirus-related and other qualified disaster
!
CAUTION
distributions made in 2020 and to report qualified
distributions received in 2020 for qualified 2020 disasters.
Names of disasters and distributions. Except when
referring to them generally, these instructions will refer to
the different qualified disasters and qualified disaster
distributions by their specific names using the year(s) you
checked in item A and item B at the top of page 1 of your
Form 8915-F. For example, if you checked 2023 in item B,
your qualified disasters are referred to as “qualified 2023
disasters” and your qualified disaster distributions are
referred to as “qualified 2023 disaster distributions.”
Qualified 2019 and earlier disasters. Do not use Form
8915-F to report repayments or income from qualified
disaster distributions for 2019 and earlier disasters.
Who Must File
File Form 8915-F for the year you checked in item A at the
top of page 1 of the form if any of the following apply to
you for that year for the disasters listed in items C and D.
A qualified disaster distribution was made to you from
•
an eligible retirement plan.
Purpose of Form
If you were adversely affected by a qualified 2021 or later
disaster, use Form 8915-F to report:
You received a qualified distribution.
•
•
A qualified disaster distribution was made to you in a
prior year that you are including in income in equal
amounts over 3 years and "this year" is a year within the
3-year period.
A qualified disaster distribution described in Qualified
•
disaster distribution requirements, later, that was made to
you this year;
You made a repayment of a qualified disaster
•
A repayment of, or income from, a qualified disaster
•
distribution and the time for filing the Form 8915-F for that
repayment has not expired.
distribution reported on Part I of a Form 8915-F from this
or an earlier year; or
2
Instructions for Form 8915-F (Rev. 1-2024)
The qualified 2023 disaster distributions for qualified
•
Which Lines Should I Complete?
2023 disasters reported on 2023 Form 8915-F (2023
disasters).
If you e-file your return, the software you use may
determine which lines you need.
TIP
Qualified disaster distributions for 2024 and later years
are the distributions reported, like those for other years, in
Part I of a Form 8915-F for the year because they meet the
criteria in the next section. In all cases, the year checked
in item B of your Form 8915-F is the year in which the
disaster began. There are always qualified disaster
distributions that can be made for a disaster in the year
the disaster began and, for certain disasters, in the year or
2 after the disaster began.
Fill in your name and social security number at the top
of page 1 of your Form 8915-F. As indicated earlier,
complete items A and B, selecting the item A tax year and
the item B disaster year. Also, complete items C and D, as
applicable.
You might not need to enter amounts on each line of
Lines Should I Use, later, provide the lines you need to
complete on Form 8915-F for each year relating to your
disasters. The lines you use will depend on:
Qualified Disaster Distribution
How Is a Qualified Disaster Distribution Taxed?
Generally, a qualified disaster distribution is included in
your income in equal amounts over 3 years, beginning
with the year in which the distribution was made. However,
if you elect, you can include the entire distribution in your
income in the year the distribution was made.
Whether qualified disaster distributions were made to
•
you,
Whether you have received qualified distributions,
•
•
Whether you are recognizing income from distributions,
and
Whether you are repaying distributions.
•
When and Where To File
Any repayments made before you file your return, by
the due date (including extensions), and no later than 3
years and 1 day after the distribution was received, reduce
the amount of the distribution included in your income.
File your Form 8915-F with your Form 1040, 1040-SR, or
1040-NR for the year checked in item A at the top of
page 1 of your Form 8915-F. For example, you will file your
2023 Form 8915-F (2022 disasters) with your 2023 Form
1040, 1040-SR, or 1040-NR.
Also, qualified disaster distributions aren't subject to the
additional 10% tax (or the 25% additional tax for certain
distributions from traditional SIMPLE and Roth SIMPLE
IRAs) on early distributions.
The timing of your distributions and repayments will
determine whether you need to file an amended return to
claim them. To determine whether you need to amend
If a taxpayer who spread the income from a
qualified disaster distribution over 3 years dies
!
What Is a Qualified Disaster
Distribution?
CAUTION
before the last tax year of that 3-year period, the
distribution may no longer be spread over 3 years. The
remainder of the distribution must be reported on the
return of the deceased taxpayer. Include the remainder in
the line 13 and/or line 24 totals, as applicable, of the Form
8915-F for the year of their last tax return.
The distributions that are a qualified disaster distributions
for tax years 2021 or later follow.
For 2021, qualified disaster distributions are:
The qualified 2019 disaster distributions for the Puerto
•
Rico Earthquakes (DR-4473-PR) reported on 2021 Form
8915-D,
Qualified Disaster Distribution Requirements
A coronavirus-related distribution can't be made
The qualified 2020 disaster distributions for qualified
•
after 2020. See Qualified disaster distribution
2020 disasters reported on 2021 Form 8915-F (2020
disasters), and
!
CAUTION
period, later, to figure when your qualified disaster
distribution can be made. Also, a distribution is not a
qualified disaster distribution if it is listed in Distributions
that are not qualified disaster distributions, later. See
Limit, later, for the dollar limit on qualified disaster
distributions.
The qualified 2021 disaster distributions for qualified
•
2021 disasters reported on 2021 Form 8915-F (2021
disasters).
For 2022, qualified disaster distributions are:
The qualified 2021 disaster distributions for qualified
•
2021 disasters reported on 2022 Form 8915-F (2021
disasters), or
Qualified disaster distribution requirements.
Qualified disaster distributions must meet the following
criteria. (Coronavirus-related distributions can't be made
in 2021 or later years.) You must meet these requirements
separately for each of your disasters that you are reporting
in item C on Form 8915-F.
The qualified 2022 disaster distributions for qualified
•
2022 disasters reported on 2022 Form 8915-F (2022
disasters).
For 2023, qualified disaster distributions are:
1. The distribution was made:
The qualified 2021 disaster distributions for qualified
•
For 2020 disasters (other than the coronavirus), no later
•
2020 disasters reported on 2023 Form 8915-F (2021
disasters),
than June 24, 2021; or
For 2021 and later disasters, within the disaster's
•
The qualified 2022 disaster distributions for qualified
•
qualified disaster distribution period. See Qualified
disaster distribution period, later.
2022 disasters reported on 2023 Form 8915-F (2022
disasters), and
Instructions for Form 8915-F (Rev. 1-2024)
3
area at any time during the disaster period shown for that
the state, territory, or tribal government in which the
disaster occurs.
3. You sustained an economic loss because of the
disaster(s) in (2) above. Examples of an economic loss
include, but aren't limited to: (a) loss, damage to, or
destruction of real or personal property from fire, flooding,
looting, vandalism, theft, wind, or other cause; (b) loss
related to displacement from your home; or (c) loss of
livelihood due to temporary or permanent layoffs.
All other disasters, including some 2022 disasters.
For all other disasters (including 2022 disasters not
described in Most, but not all, 2021 and 2022 disasters),
the qualified disaster distribution period will end 179 days
after the disaster beginning date or the disaster
declaration date, whichever is later. If this section applies
the last date on which a qualified disaster distribution can
be made for your disaster.
Example 1. Mosley was eligible for qualified 2022
disaster distributions for the Washington Severe Winter
Storm, Straight-line Winds, Flooding, Landslides, and
Mudslides disaster (DR-4682-WA) (beginning date
November 3, 2022) (declaration date January 12, 2023).
Qualified disaster distributions can be made for this
disaster through July 10, 2023, even though this is a 2022
disaster. July 10, 2023, is exactly 179 days after January
Example 2. Alex was eligible for qualified 2022
disaster distributions for the Havasupai Tribe Flooding
Event disaster (DR-4681) (beginning date October 1,
2022) (declaration date December 30, 2022). Qualified
disaster distributions can be made for this disaster
through June 27, 2023, even though this is a 2022
disaster. June 27, 2023, is exactly 179 days after
If (1) through (3) apply, you can generally designate any
distribution (including periodic payments and required
a qualified disaster distribution, regardless of whether the
distribution was made on account of a qualified disaster.
Qualified disaster distributions are permitted without
regard to your need or the actual amount of your
list of plans from which qualified disaster distributions can
be made.
A reduction or offset of your account balance in an
eligible retirement plan (other than an IRA) in order to
repay a loan can also be designated as a qualified
later.
Example 3. Sam was eligible for qualified 2023
disaster distributions for the Georgia Severe Weather
disaster (DR-4685-GA) (beginning date January 12, 2023)
(declaration date January 16, 2023). Qualified disaster
distributions can be made for this disaster through July 14,
2023. July 14, 2023, is exactly 179 days after January 16,
Distributions that are not qualified disaster distribu-
tions. The following distributions are not qualified
disaster distributions.
Qualified disaster distribution period. As a result of
the SECURE 2.0 Act of 2022, enacted December 29,
2022, the period for making qualified disaster distributions
for qualified disasters that begin after 2020 does not have
a set ending date based on the year of the disaster, but
must be separately calculated for each of your qualified
disasters. The qualified disaster distribution period for a
qualified disaster will begin on the date the disaster
begins and will end 179 days after whichever of the
following occurs the latest.
Disaster beginning date.
Corrective distributions of elective deferrals and
•
•
•
•
Disaster declaration date.
employee contributions that are returned to the employee
(together with the income allocable thereto) in order to
comply with the section 415 limitations.
December 29, 2022.
All 2020 disasters. For 2020 disasters, these
Excess elective deferrals under section 402(g), excess
•
instructions replace Form 8915-E for 2021 and later tax
years. The distribution period for all qualified 2020
disasters (other than coronavirus-related distributions)
ended on June 24, 2021. The distribution period for
coronavirus-related distributions ended December 30,
2020.
contributions under section 401(k), and excess aggregate
contributions under section 401(m).
Loans that are treated as deemed distributions
•
pursuant to section 72(p).
Dividends paid on applicable employer securities under
•
section 404(k).
Most, but not all, 2021 and 2022 disasters. If your
disaster began in 2021 (or 2022 on or before December
29, 2022) and your disaster was declared as a major
disaster on or before December 29, 2022, then the period
for making qualified disaster distributions for that disaster
will end on June 26, 2023. June 26, 2023, is exactly 179
days after December 29, 2022.
Example. Mosley was eligible for qualified 2022
disaster distributions for the following 2022 disaster.
Disaster: Virginia Severe Winter Storm and Snowstorm
disaster (DR-4644-VA) (beginning date January 2, 2022)
(declaration date March 11, 2022). Qualified disaster
distributions can be made through June 26, 2023, for that
disaster.
The cost of current life insurance protection.
•
•
Prohibited allocations that are treated as deemed
distributions pursuant to section 409(p).
Distributions that are permissible withdrawals from an
•
eligible automatic contribution arrangement within the
meaning of section 414(w).
Distributions of premiums for accident or health
•
insurance under Treasury Regulations section
1.402(a)-1(e)(1)(i).
Limit. For each qualified 2020 disaster, the total of your
qualified disaster distributions from all plans is limited to
$100,000. For each qualified 2021 or later disaster, the
total of your qualified disaster distributions from all plans is
4
Instructions for Form 8915-F (Rev. 1-2024)
limited to $22,000. You may allocate the amount among
the plans by any reasonable method when determining
the amounts on lines 2, 3, and 4 of column (b) if all three
of the following apply.
a qualified disaster and you can't include that disaster on
a Form 8915-F.
Declared Disasters
1. You are not using Worksheet 1B.
2. You have distributions from more than one type of
plan, such as a 401(k) plan and an IRA.
Declaration Date
Year (Start)
–Any–
Year (End)
–Any–
3. The total on line 5, column (a), of your Form 8915-F
exceeds your total available qualified disaster distribution
amount from line 1e of your Form 8915-F.
TIP: Modify the start and end year(s) to broaden search.
Distribution of plan loan offsets. A distribution of a
plan loan offset is a distribution that occurs when, under
the terms of a plan, the participant’s accrued benefit is
reduced (offset) in order to repay a loan. A distribution of a
plan loan offset amount can occur for a variety of reasons,
such as when a participant terminates employment or
doesn’t comply with the terms of repayment. Plan loan
offsets are treated as actual distributions and are reported
in box 1 of Form 1099-R.
Declaration Type
–Any–
Incident Type
–Any–
▲
▼
▲
▼
State/Tribe
–Choose some options–
▲
▼
Main home. Generally, your main home is the home
where you live most of the time. A temporary absence due
to special circumstances, such as illness, education,
business, military service, evacuation, or vacation, won’t
change your main home.
Qualified disaster area. For qualified 2020 disasters,
the list of qualified disaster areas is in Appendix B in the
Instructions for Form 8915-F (Rev. February 2022). For
qualified 2021 and later disasters, the qualified disaster
area is the state, territory, or tribal government in which a
qualified disaster, described next, occurred.
Qualified disaster. A qualified disaster is a disaster
that the President has declared as a major disaster. It is
also known as a federally declared major disaster. The
FEMA numbers for these major disasters include the
letters "DR" in capital letters. To determine whether the
President has declared a disaster as a major disaster, go
the four selections below and then click the Search and
Filter Disasters box. The Declared Disasters table in these
instructions displays how that FEMA page appears.
Search and Filter Disasters
The Additional Tax and Qualified Disaster
Distributions
Qualified disaster distributions aren’t subject to the
additional 10% tax (or the 25% additional tax for certain
distributions from traditional SIMPLE and Roth SIMPLE
IRAs) on early distributions and aren’t required to be
reported on Form 5329. However, the amount on line 7 of
your Form 8915-F may be subject to the additional tax.
See the Instructions for Form 5329 on how to figure the
additional tax on your distributions.
Note. If you choose to treat a distribution as a qualified
disaster distribution, it is not eligible for the 20% capital
gain election or the 10-year tax option. For information on
those options, see the instructions for Form 4972.
Repayment of a Qualified Disaster Distribution
1. In the Declaration Date box:
If you choose, you can generally repay any portion of a
qualified disaster distribution that is eligible for tax-free
rollover treatment to an eligible retirement plan. Also, you
can repay a qualified disaster distribution made on
account of hardship from a retirement plan. However, see
Exceptions, later, for qualified disaster distributions you
can’t repay.
Under Year (Start), enter the year before your disaster
•
began;
Under Year (End), enter a year that is 2 years after the
•
year in which your disaster began, if available. Otherwise,
enter the year after the disaster began.
2. In the Declaration Type box, select Major Disaster
Declaration.
Your repayment can't be made any earlier than the day
after the date you received the qualified disaster
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.
3. In the Incident Type box, select Any, or the type of
disaster if you want to be more specific.
4. In the State/Tribe box, select or enter the state,
territory, or tribal government in which your disaster
occurred.
If your disaster is among the results for that search, place
the FEMA number for your qualified disaster in item C on
page 1 of your Form 8915-F, and in the table at the top of
Part I and the table at the top of Part IV, as applicable. If
your disaster is not among the results, your disaster is not
Include on this year's Form 8915-F any repayments you
made before filing this year's return. Any repayments you
made will reduce the amount of qualified disaster
Instructions for Form 8915-F (Rev. 1-2024)
5
distributions reported on this year's return. Do not include
on this year's Form 8915-F any repayments you made
later than the due date (including extensions) for filing this
year's return. However, you may report those repayments
on next year's return or carry the repayments back to an
Amending Form 8915-F, later. As noted above, amounts
paid later than 3 years and 1 day after you received the
distribution can't be repayments.
Example 1. In 2022, Rudy made a qualified 2022
disaster distribution from their traditional IRA. Rudy did not
check the box on line 22, choosing instead to spread the
income from the distribution over 3 years (2022, 2023, and
2024). Rudy didn't repay any portion of the distribution
until 2024 when Rudy made a repayment of that
distribution before timely filing their 2023 return. Rudy
includes those repayments on their 2023 Form 8915-F
(2022 disasters). Those repayments reduced the amount
of qualified 2022 disaster distributions reported on Rudy's
return for 2023 and any excess may be carried back to
2022 on an amended 2022 Form 8915-F or forward to
2024.
Qualified Distribution for the
Purchase or Construction of a Main
Home in Qualified Disaster Areas
How Is a Qualified Distribution Taxed?
A qualified distribution is included in your income in the
year of the distribution. Any repayments made before you
timely file your return for that year (including extensions)
reduce the amount of the distribution included in your
income on that return. Repayments made during the
qualified distribution repayment period for the disaster, but
after the year of the distribution, can be carried back to
reduce the income from the distribution. Unlike with
qualified disaster distributions, the income can't be spread
over 3 years and the repayment period is much shorter
than 3 years. See Qualified Distribution Repayment
Period, later.
Also, qualified distributions aren't subject to the
additional 10% tax (or the 25% additional tax for certain
distributions from traditional SIMPLE and Roth SIMPLE
IRAs) on early distributions.
Example 2. The facts are the same as in Example 1,
except Rudy made the repayments in 2024, after the due
date (including extensions) of Rudy's 2023 return. Rudy
cannot include those repayments on their 2023 Form
8915-F (2022 disasters). The repayments will reduce the
amount of Rudy’s qualified 2022 disaster distributions
made for 2024 and included in income on their 2024
return and any excess may be carried back on an
amended 2022 or 2023 Form 8915-F to reduce income on
their 2022 or 2023 return.
Qualified Distribution Requirements
Qualified 2020 disaster areas. The earliest tax year in
item A on Form 8915-F is 2021. Qualified distributions for
only one 2020 disaster can be made in 2021, the Alaska
Severe Storm, Flooding, Landslides, and Mudslides
(4585-DR-AK). To be a qualified distribution on 2021 Form
8915-F (2020 disasters) for the purchase or construction
distribution must meet all of the following requirements.
1. The disaster was the Alaska Severe Storm,
Flooding, Landslides, and Mudslides (4585-DR-AK).
Leave 2021 Form 8915-F (2020 disasters), Part IV, blank if
your only qualified 2020 disaster was any other 2020
disaster (including the coronavirus).
Eligible retirement plan. An eligible retirement plan
can be any of the following.
A qualified pension, profit-sharing, or stock bonus plan
•
(including a 401(k) plan).
A qualified annuity plan.
•
•
•
A tax-sheltered annuity contract.
A governmental section 457 deferred compensation
2. The distribution is a hardship distribution from a
401(k) plan, a hardship distribution from a tax-sheltered
annuity contract, or a qualified first-time homebuyer
distribution from an IRA.
plan.
An IRA.
•
Exceptions. You cannot repay the following types of
distributions.
3. The distribution was received on January 1, 2021.
1. Qualified disaster distributions received as a
4. The distribution was to be used to purchase or
not purchased or constructed because of the disaster.
territory, or tribal government in which the disaster occurs.
beneficiary (other than a surviving spouse).
2. Required minimum distributions.
3. Any distribution (other than from an IRA) that is one
of a series of substantially equal periodic payments made
(at least annually) for:
Qualified 2021 and later disaster areas. A qualified
distribution for the purchase or construction of a main
Qualified disaster area, earlier.
a. A period of 10 years or more,
b. Your life or life expectancy, or
c. The joint lives or joint life expectancies of you and
your beneficiary.
1. For qualified 2021 disasters, the first day of the
disaster can be no earlier than January 26, 2021. For
disasters with beginning dates after 2021, there is no
restriction on when the disaster must begin.
2. The distribution was a hardship distribution from a
401(k) plan, a hardship distribution from a tax-sheltered
annuity contract, or a qualified first-time homebuyer
distribution from an IRA.
6
Instructions for Form 8915-F (Rev. 1-2024)
3. The distribution was received no more than 180
days before the first day of the disaster and no later than
30 days after the last day of the disaster.
4. The distribution was to be used to purchase or
construct a main home in the disaster's qualified disaster
area and the main home must not have been purchased
or constructed because of the disaster. See Main home
December 29, 2022.
•
Most, but not all, 2021 and 2022 disasters. If your
disaster began in 2021 or 2022 (on or before December
29, 2022) and your disaster was declared as a major
disaster on or before December 29, 2022, then the period
for repaying qualified distributions for that disaster will end
on June 27, 2023. June 27, 2023, is exactly 180 days after
December 29, 2022.
Example. Taylor was eligible for qualified distributions
for the Virginia Severe Winter Storm and Snowstorm
(DR-4644-VA) disaster (beginning date January 2, 2022).
Taylor made a qualified distribution on December 5, 2021.
Taylor has until June 27, 2023, to repay the qualified
distribution.
All other 2021 and later disasters. For all other
disasters, the qualified distribution repayment period will
end 180 days after the disaster beginning date or the
disaster declaration date, whichever is later. If this section
date on which you can repay a qualified distribution for
your disaster.
The Additional Tax and Qualified Distributions
Qualified distributions aren't subject to the additional 10%
tax (or the 25% additional tax for certain distributions from
traditional SIMPLE and Roth SIMPLE IRAs) on early
distributions and aren't required to be reported on Form
5329. However, the amount on line 32 of your Form
8915-F may be subject to the additional tax. See the
Instructions for Form 5329 on how to figure the additional
tax on your distributions.
If the qualified distribution was received in 2020
for a 2021 disaster, see Amending Form 8915-F,
!
CAUTION
later.
Example 1. Mosley was eligible for qualified
distributions for the Washington Severe Winter Storm,
Straight-line Winds, Flooding, Landslides, and Mudslides
(DR-4682-WA) disaster (beginning date November 3,
2022) (declaration date January 12, 2023). Qualified
distributions can be repaid for this disaster through July
11, 2023, even though this is a 2022 disaster. July 11,
2023, is exactly 180 days after January 12, 2023. See
Appendix D, later.
Example 2. Alex was eligible for qualified distributions
for the Havasupai Tribe Flooding Event (DR-4681)
disaster (beginning date October 1, 2022) (declaration
date December 30, 2022). Qualified distributions can be
repaid for this disaster through June 28, 2023, even
though this is a 2022 disaster. June 28, 2023, is exactly
later.
Example 3. Sam was eligible for qualified distributions
for the Georgia Severe Weather (DR-4685-GA) disaster
(beginning date January 12, 2023) (declaration date
January 16, 2023). Qualified distributions can be repaid
for this disaster through July 15, 2023. July 15, 2023, is
later.
Repayment of a Qualified Distribution for the
Purchase or Construction of a Main Home
You can choose to repay your qualified distribution to an
eligible retirement plan at any time during the qualified
disaster repayment period for the disaster. See Eligible
Repayment Period below. Amounts that are repaid, during
the qualified distribution repayment period for the disaster,
are treated as a trustee-to-trustee transfer and are not
included in income. For purposes of the
one-rollover-per-year limitation for IRAs, a repayment to
an IRA is not considered a rollover.
If the qualified distribution (or any portion thereof) is not
repaid on or before the last day of the qualified distribution
repayment period for the disaster, it may be taxable and
may be subject to the additional 10% tax (or the additional
25% tax for certain traditional SIMPLE and Roth SIMPLE
IRAs) on early distributions. See the Instructions for Form
5329 to figure any tax.
Qualified Distribution Repayment Period
The last day of the repayment period for 2020 and later
disasters is below.
2020 disasters. The repayment period for a qualified
distribution for the Alaska Severe Storm, Flooding,
Landslides, and Mudslides (4585-DR-AK) disaster, to
purchase or construct a main home in Alaska ended on
June 25, 2021.
Designating qualified distribution as qualified
disaster distribution
You may be able to designate a qualified distribution for a
disaster as a qualified disaster distribution if all of the
following apply.
2021 and later disasters. As a result of the SECURE
2.0 Act of 2022, enacted December 29, 2022, the period
for repaying a qualified distribution for a disaster that
begins after 2020 does not have a set ending date, but
must be calculated. The qualified distribution repayment
period for each of those qualified disasters will begin on
the date the disaster begins and will end 180 days after
whichever of the following occurs the latest.
1. The distribution (or any portion thereof) is not repaid
on or before the last day of the qualified distribution
repayment period for the disaster.
2. The distribution can otherwise be treated as a
qualified disaster distribution. See Qualified disaster
distribution requirements, earlier.
Disaster beginning date.
Disaster declaration date.
•
•
Instructions for Form 8915-F (Rev. 1-2024)
7
2021 or later, include the carried back amount on
•
Amending Form 8915-F
line 14 of the Form 8915-F back to which you are carrying
the excess payment.
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 for a credit or refund
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.
If the original distribution was an IRA distribution and
you are carrying an excess repayment back to:
2020, include the carried back amount on 2020 Form
•
8915-E, line 18;
2021 or later, include the carried back amount on
•
Qualified disaster distributions. Depending on when a
repayment is made, you may need to file an amended tax
return to refigure your taxable income.
Include on this year's Form 8915-F any timely
repayments you made before filing this year's tax return.
Do not include on that Form 8915-F any repayments you
made later than the due date (including extensions) for
filing that return.
line 25 of the Form 8915-F back to which you are carrying
the excess payment.
Step 2. Add this sentence. Enter "$_______
carryback from [enter here the year the excess carryback
occurred] Form 8915-[E or F, as applicable]" on the dotted
line to the left of the line on which you are including the
carried back amount.
Example 1. On your 2020 Form 8915-E, you reported
a coronavirus-related distribution of $9,000 made to you
from your traditional IRA on April 14, 2020. You spread the
income over 3 years ($3,000 in each of 2020, 2021, and
2022). You made no repayments of the distribution in 2020
or 2021. On March 14, 2023, you made a repayment of
$4,500. The entire $4,500 is an excess repayment that
can be carried back to 2020, 2021, or 2022. You carry
back $3,000 to 2022, reporting $3,000 of the repayment
on your 2022 Form 8915-F (2020 disasters), line 25. The
excess repayment of $1,500 can be carried back to 2021
and reported on your 2021 Form 8915-F (2020 disasters),
line 25, or carried back to 2020 and reported on your 2020
Form 8915-E, line 18. On the dotted line to the left of your
2022 Form 8915-F (2020 disasters), line 25, you enter
"$3,000 excess repayment from 2023 Form 8915-F (2020
disasters)." On the dotted line to the left of your 2021
Form 8915-F (2020 disasters), line 25, or your 2020 Form
8915-E, line 18, whichever is applicable, you enter
"$1,500 excess repayment from 2023 Form 8915-F (2020
disasters)."
Example 2. You suffered economic losses in 2022 as
the result of DR-4649-PR. Your main home was in Puerto
Rico when that disaster occurred. You received a qualified
2022 disaster distribution from your traditional IRA in the
amount of $18,000 on April 29, 2022, spreading the
income over 3 years (2022, 2023, and 2024). You filed
your 2023 tax return on April 10, 2024. You made a
repayment of $15,000 on April 29, 2024. You report
$6,000 of the repayment on your 2024 Form 8915-F (2022
disasters). You report the excess repayment of $9,000 as
follows. You carry back $6,000 to 2023 Form 8915-F
(2022 disasters), line 25, and $3,000 back to 2022 Form
8915-F (2022 disasters), line 25. On the dotted line to the
left of line 25 of your:
If you make a timely repayment after timely filing this
year's tax return but by the due date of that return
(including extensions), include the repayment on an
original or amended, as applicable, Form 8915-F for this
year.
If you make a timely repayment after the due date of
this year's return (including extensions) but before the due
date of next year's return (including extensions), include
the repayment on next year's Form 8915-F. However, you
may file a Form 1040-X amending this year's or an earlier
year's Form 8915-F or a 2020 Form 8915-E, as applicable.
Example 1. You received a coronavirus-related
distribution in the amount of $9,000 on November 19,
2020. You choose to spread the $9,000 over 3 years
($3,000 in income for 2020, 2021, and 2022). On
November 6, 2023, you make a repayment of $4,500. For
2023, all of the $4,500 is an excess repayment. You carry
back $3,000 to 2022. The remaining excess repayment of
$1,500 ($4,500 − $3,000) can be carried back to 2021.
Also, instead of carrying that portion of the excess
repayment back to 2021, you can choose to carry it back
to 2020.
Example 2. You received a qualified 2020 disaster
distribution in the amount of $90,000 in 2021. You elected
to have the full income from the distribution recognized in
2021. On November 6, 2023, you make a repayment of
$45,000. The entire $45,000 is carried back to 2021.
Example 3. You received a qualified 2021 disaster
distribution in the amount of $21,000 in December 2022.
You choose to spread the $21,000 over 3 years ($7,000 in
income for 2022, 2023, and 2024). On November 6, 2024,
you make a repayment of $10,000. For 2024, none of the
qualified 2021 disaster distribution is included in income.
The excess repayment of $3,000 ($10,000 − $7,000) can
be carried back to 2023 or 2022.
2023 Form 8915-F (2022 disasters), you enter "$6,000
•
excess repayment from 2024 Form 8915-F (2022
disasters)"; and
Carrybacks. Follow Step 1 and Step 2 below when
carrying back amounts. These steps are followed by
examples.
2022 Form 8915-F (2022 disasters), you enter "$3,000
•
excess repayment from 2024 Form 8915-F (2022
disasters)."
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:
Example 3. You suffered economic losses in 2022 as
the result of DR-4649-PR. Your main home was in Puerto
Rico when that disaster occurred. You received a qualified
2022 disaster distribution from your 401(k) plan in the
amount of $15,000 on April 29, 2023. On your 2023 Form
8915-F, you elected to recognize the income from the full
2020, include the carried back amount on 2020 Form
•
8915-E, line 10;
8
Instructions for Form 8915-F (Rev. 1-2024)
$15,000 in 2023, checking the check box on line 11 of that
form. You filed your 2023 tax return on April 10, 2024. You
made a repayment of $11,000 on April 29, 2024. You
report the full $11,000 of the repayment on your 2024
Form 8915-F (2022 disasters). It is all excess repayment,
as you have no income from the distribution for that year.
You carry back the full $11,000 to 2023 Form 8915-F
(2022 disasters), line 14. On the dotted line to the left of
2023 Form 8915-F (2022 disasters), line 14, you enter
"$11,000 excess repayment from 2024 Form 8915-F
(2022 disasters)."
1040-X, you enter "2020" on the line for the calendar year
at the top of page 1 because you are a calendar year filer
and, in parentheses in column B of line 1, you enter the
amount of the repayment. In the Explanation of Changes
section of your amended return, enter "The amount I
reported on 2020 Form 1040, line 4b, is being reduced by
a contribution made 04/14/2023 to an eligible retirement
plan in repayment of a qualified distribution made
12/14/2020 under section 331(b) of the SECURE 2.0 Act
of 2022. The disaster was the Mississippi Severe Winter
Storms (DR-4598-MS) disaster."
Other qualified distributions received for qualified
2021 disasters and qualified distributions received
for qualified 2022 and later disasters. Because a
qualified distribution can be received up to 180 days
before the disaster began, you may have a qualified
distribution received in the year before the disaster began.
If that happens, you will use a Form 8915-F on which the
year in which the tax year of the qualified distribution was
made is checked in item A, and the year in which the
disaster began is checked in item B. If you need to report
repayments of the distribution, you will not need to follow
the special steps in Qualified distributions received in
2020 for qualified 2021 disasters, earlier, to file an
amended return. However, you will need to make the
repayments during the qualified distribution repayment
period for the disaster. See Repayment of a Qualified
Home, earlier.
Qualified distributions for qualified 2021 and later
disasters. You may reduce the amount of a qualified
distribution included in income for a qualified disaster by
the amount of a repayment made during the qualified
distribution repayment period. (See Part IV—Qualified
Home in Qualified Disaster Areas, later, for details on
qualified distributions for qualified 2021 and later
disasters.)
Qualified distributions received in 2020 for
qualified 2021 disasters. If, in 2020, you received a
qualified distribution for a qualified 2021 disaster, you may
reduce the amount of a qualified distribution included in
income in 2020 by the amount of a repayment made
before June 28, 2023. (See Part IV—Qualified
Home in Qualified Disaster Areas, later, for details on
2020 qualified distributions for qualified 2021 disasters.)
Because a qualified distribution can be received up to 180
days before the disaster began and repayments for that
distribution can be made from the beginning date of the
disaster and through June 27, 2023, you may have a
qualified distribution received in 2020 for which you are
making repayments in 2021, 2022, or 2023. If you have
already filed your 2020 return on which you reported the
distribution, you should file an amended 2020 return to
report the repayment. On your amended return (Form
1040-X), you will enter 2020 as the calendar year (or the
2020 fiscal year) at the top of page 1 and enter, in
parentheses in column B of line 1, the amount of the
repayment. In the Explanation of Changes section enter:
"The amount I reported on [2020 Form 1040 or 1040-NR,
line 4b, as applicable] is being reduced by a contribution
made [mm/dd/2021, 2022, or 2023] to an eligible
retirement plan in repayment of a qualified distribution
made [mm/dd/2020] under section 331(b) of the SECURE
2.0 Act of 2022. The disaster was the [name of the
qualified 2021 disaster from FEMA.gov/disaster/
declarations.] " Use the full name of the disaster. Include
the state, territory, or tribal government and the FEMA DR
Form 1040-NR. If you are amending a Form 1040-NR,
see the Instructions for Form 1040-X for which portions of
Form 1040-X you will need to complete.
Specific Instructions
Married filers. If both you and your spouse are required
to file Form 8915-F, file a separate Form 8915-F for each
of you. If you and your spouse are both filing Forms
8915-F, the $22,000 limit on qualified 2021 and later
disaster distributions and the elections on lines 11 and 22
to include all qualified disaster distributions in income
(and not spread them over 3 years) are determined
separately for each spouse. Similarly, if you and your
spouse are both filing Forms 8915-F, the $100,000 limit on
qualified 2020 disaster distributions made in 2021 and the
elections on lines 11 and 22 to include all those qualified
disaster distributions in income in the year of the
distribution (and not spread them over 3 years) are
determined separately for each spouse.
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 the Form 8915-F.
Example. You received a distribution from a traditional
IRA on December 14, 2020, to construct a home in the
Mississippi Severe Winter Storms (DR-4598-MS) disaster
area which you did not construct because of that disaster.
The disaster began February 11, 2021, and the
Attach your completed worksheets. There are a total
of 6, applicable worksheets in these instructions. Blank
these instructions.
Worksheet 1A-1 in Part I.
Worksheet 1B in Part I.
Worksheet 2 in Part II.
Worksheet 3 in Part II.
Worksheet 4 in Part III.
Worksheet 5 in Part III.
•
•
•
•
•
•
distribution now qualifies as a qualified distribution. On
April 14, 2023, you made a contribution that qualifies as a
repayment of the distribution. You have already filed your
2020 return, a Form 1040. You will need to file a Form
1040-X for 2020 to claim the repayment. On your Form
Instructions for Form 8915-F (Rev. 1-2024)
9
Complete each worksheet on the last pages of these
instructions that you use in determining amounts on your
Form 8915-F. In the spaces provided at the top of each
worksheet you complete, be sure to enter your name and
social security number as they appear on your Form
8915-F. Attach your completed worksheet(s) to the back of
your Form 8915-F.
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;
Required General Information
This year's Form 8915-F if you listed only one 2021 or
•
Item A. Check the box that describes the tax year of the
return to which you will be attaching your Form 8915-F.
You can only check one box in item A. If the tax year of the
return to which you are attaching your Form 8915-F is
2023, check the "2023" box in item A on your Form
8915-F.
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
Item B. Check the box that describes the calendar year in
which the disaster(s) for which you are reporting
This year's Form 8915-F if you are using Worksheet 1B.
Otherwise, enter amounts on lines 1a through 1d as
•
distributions on your Form 8915-F began. You can only
check one box in item B. The disasters for which you are
reporting distributions, repayments, and/or income on
your Form 8915-F must have all started in the same
calendar year. If the disasters all started in 2023, check
the box for "2023" in item B of your Form 8915-F.
indicated later.
Example. You have checked 2023 in item A and item
B of your Form 8915-F. You have listed only these 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.
Item C. Enter the FEMA DR number from Major Disasters
Qualified disaster, earlier, for details. For example, for the
2023 Kansas Severe Storms, Straight-line Winds,
Tornadoes, and Flooding disaster, you would enter
DR-4747-KS.
Line 1a. If you are required to complete line 1a,
complete line 1a as follows.
For 2020 disasters, multiply $100,000 by the disasters
•
reported on your 2020 Form 8915-E that you are reporting
in the table at the top of Part I on your 2021 Form 8915-F
(2020 disasters). Enter that product on line 1a.
Do not enter the coronavirus in item C.
!
For 2021 and later disasters:
•
CAUTION
If you only list one disaster in the table at the top of
Part I on this year's Form 8915-F and that disaster was
also reported in item C of a prior year's Form 8915-F,
enter, on line 1a, $22,000.
Item D. Check the box in item D if the coronavirus is a
disaster you are reporting on your Form 8915-F.
Part I—Total Distributions From All
Retirement Plans (Including IRAs)
Coronavirus-related distributions. You can only report
qualified disaster distributions for disasters listed in item
C. Coronavirus-related distributions can’t be made after
December 30, 2020.
Part I disasters. List in the table at the top of Part I all the
qualified disasters in item C for which qualified disaster
distributions have been made to you this year. Only those
disasters and those distributions can be considered in
Part I.
List of disasters. If you are reporting no more than two
disasters, list the FEMA number, the disaster declaration
date, and the disaster beginning date for each disaster in
the spaces provided under the Part I header. If you have
more than two disasters, attach to the back of your Form
8915-F a statement with your name and SSN, and, for
each disaster, the FEMA number, the disaster declaration
date, and the disaster beginning date.
If you list more that one disaster in the table at the top
of Part I and all of your distributions for this year
occurred within the qualified disaster distribution
earlier) for each of the disasters listed in the table at
the top of Part I, enter, on line 1a, $22,000 times the
number of disasters you entered both in the table at
the top of Part I and in item C on a prior year's Form
8915-F.
Line 1b. If you are required to complete line 1b, complete
line 1b as follows.
For 2020 disasters, enter, on line 1b, the amount on
•
2020 Form 8915-E, line 4, column (c), if you completed
that line (otherwise from the amount on 2020 Form
8915-E, line 4, column (b)) that reflects the distributions
for the disasters you reported on 2020 Form 8915-E that
you are now reporting in the table at the top of Part I of
your 2021 Form 8915-F (2020 disasters). If you used
Worksheet 2 in your 2020 Instructions for Form 8915-E,
the amount for line 1b is figured by adding together the
amounts in column (X), line 4, of that worksheet for the
disasters you reported on 2020 Form 8915-E that you are
reporting in item C of your 2021 Form 8915-F (2020
disasters).
If you are using Worksheet 1B, leave lines 1a
through 1e blank and complete lines 2 through 5
!
CAUTION
10
Instructions for Form 8915-F (Rev. 1-2024)
For 2021 and later disasters, enter on line 1b, the
Example 3. You had an economic loss as the result of
Remnants of Tropical Storm Fred (DR-4625-NY)
•
amount of the total qualified disaster distributions made to
you in prior year(s) for all disasters in the table at the top of
Part I.
(beginning August 18, 2021). Qualified disaster
distributions can be made through June 26, 2023, for that
disaster. In May of 2023, qualified disaster distributions
were made to you totalling $9,000 that you report on a
2023 Form 8915-F (2021 disasters) listing the Remnants
of Tropical Storm Fred as your only disaster in the table at
the top of Part I. Earlier, in September of 2021, qualified
disaster distributions were made to you totalling $10,000
that you report on a 2021 Form 8915-F (2021 disasters)
again listing the Remnants of Tropical Storm Fred as your
only disaster in the table at the top of Part I. On line 1a of
your 2023 Form 8915-F (2021 disasters), you enter
$22,000. On line 1b, you enter $10,000. On line 1c, you
enter $12,000 ($22,000 minus $10,000). On line 1d, you
enter -0- and, on line 1e, you enter $12,000.
Example 4. You've only had an economic loss as the
result of one qualified disaster: Remnants of Tropical
Storm Fred (DR-4625-NY) (beginning August 18, 2021).
Qualified disaster distributions can be made through June
26, 2023, for that disaster. In May of 2023, qualified
disaster distributions were made to you totalling $9,000
that you report on a 2023 Form 8915-F (2021 disasters).
You also made qualified disaster distributions in 2021 and
2022 for this disaster. The qualified disaster distributions
made to you for 2021 and 2022 for $5,000 and $2,000 are
on line 6 of your 2021 Form 8915-F (2021 disasters) and
2022 Form 8915-F (2021 disasters), respectively. On
line 1a of your 2023 Form 8915-F (2021 disasters), you
enter $22,000. On line 1b, you enter $7,000 ($5,000 +
$2,000). On line 1c, you enter $15,000 ($22,000 minus
$7,000). On line 1d, you enter -0- and, on line 1e, you
enter $15,000.
Line 1d. If you are required to complete line 1d, complete
line 1d as follows.
Count the disasters reported in the table at the top of
•
Part I on your 2021 Form 8915-F (2020 disasters) that
were not reported on your 2020 Form 8915-E. Enter, on
line 1d, the product of that number and $100,000.
For 2021 and later disasters, count the disasters
•
reported in the table at the top of Part I of this year's Form
8915-F that were not reported on an earlier Form 8915-F.
Enter, on line 1d, the product of that number and $22,000.
Line 1e. Complete line 1e as follows.
If you have been instructed above to leave lines 1a
•
through 1d blank, enter on line 1e the product of $22,000
($100,000 if you checked 2020 in item B on Form 8915-F)
times the number of disasters you reported in the table at
the top of Part I of this year’s Form 8915-F.
Otherwise, enter the sum of lines 1c and 1d on line 1e.
•
Examples for lines 1a through 1e.
Example 1. You had an economic loss as the result of
Remnants of Tropical Storm Fred (DR-4625-NY)
(beginning August 18, 2021). Qualified disaster
distributions can be made through June 26, 2023, for that
disaster. In May of 2023, qualified disaster distributions
were made to you totalling $9,000 that you report on a
2023 Form 8915-F (2021 disasters). Earlier, in January of
2022, qualified disaster distributions were made to you
totalling $10,000 that you report on a 2022 Form 8915-F
(2021 disasters). On line 1a of your 2023 Form 8915-F
(2021 disasters), you enter $22,000. On line 1b, you enter
$10,000. On line 1c, you enter $12,000 ($22,000 minus
$10,000). On line 1d, you enter -0- and on line 1e you
enter $12,000.
Column (a). Your available distributions for this year are
the distributions you received for a retirement plan
(including an IRA).
Example 2. You had an economic loss as the result of
Beginning with Form 8915-F (Rev. January 2024),
Remnants of Tropical Storm Fred (DR-4625-NY)
line 3 mentions traditional SEP and traditional
SIMPLE IRAs and line 4 lists Roth SEP and Roth
TIP
(beginning August 18, 2021) and Severe Winter Storm
and Snowstorm (DR-4694-NY) (beginning December 23,
2022). Qualified disaster distributions can be made from
August 18, 2021, through June 26, 2023, for the first
disaster and December 23, 2022, through September 10,
2023, for the second disaster. You had an economic loss
as the result of each of these disasters. In April of 2023
and May of 2023, an $8,000 and a $21,000 qualified
disaster distribution were made to you, respectively. The
distributions both occurred within the qualified disaster
distribution period of each disaster and, therefore, could
be qualified disaster distributions of either disaster. Earlier,
in January of 2022, qualified disaster distributions were
made to you totalling $10,000 that you report on a 2022
Form 8915-F (2021 disasters). You had listed one
disaster, the Remnants of Tropical Storm Fred, as the
disaster in the table at the top of Part I of your 2022 form.
On line 1a of your 2023 Form 8915-F (2021 disasters),
you enter $22,000 for DR-4625-NY. On line 1b, you enter
$10,000. On line 1c, you enter $12,000 ($22,000 minus
$10,000). On line 1d, you enter $22,000 for DR-4694-NY.
On line 1e, you enter $34,000.
SIMPLE IRAs. Section 601 of the SECURE 2.0 Act of
2022 allows for the creation of Roth accounts for SEP
IRAs and SIMPLE IRAs beginning January 1, 2023. As a
result, accounts we had previously referred to as "SEP
IRAs" and "SIMPLE IRAs" in these instructions and on
Form 8915-F, line 3, will now be called traditional SEP and
traditional SIMPLE IRAs, respectively. In the instructions
and on Form 8915-F, line 4, we refer to the newly enacted
Roth accounts as "Roth SEP IRAs" and "Roth SIMPLE
IRAs," respectively.
Lines 2 through 4 in column (a). 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 box 1 of Form 1099-R.
Enter the amounts from box 1 of all your Forms 1099-R on
the lines 2 through 4 in column (a), as applicable.
Column (b). The disasters in item C that are relevant to
column (b) and to all of Part I are only the disasters you
listed in the table at the top of Part I .
Instructions for Form 8915-F (Rev. 1-2024)
11
Beginning with Form 8915-F (Rev. January 2024),
line 3 mentions traditional SEP and traditional
SIMPLE IRAs and line 4 lists Roth SEP and Roth
place on line 7 of your 2021 Form 8915-F.
TIP
See the Filled-in Worksheet 1A-1 example below for
guidance. A blank Worksheet 1A-1 is at the end of the
instructions under Appendix B, Worksheets.
SIMPLE IRAs. Section 601 of the SECURE 2.0 Act of
2022 allows for the creation of Roth accounts for SEP
IRAs and SIMPLE IRAs beginning January 1, 2023. As a
result, accounts we had previously referred to as "SEP
IRAs" and "SIMPLE IRAs" in these instructions and on
Form 8915-F, line 3, will now be called traditional SEP and
traditional SIMPLE IRAs, respectively. In the instructions
and on Form 8915-F, line 4, we refer to the newly enacted
Roth accounts as "Roth SEP IRAs" and "Roth SIMPLE
IRAs," respectively.
Example 1A-1. You suffered an economic loss as the
result of Maine Severe Storm and Flooding (DR-4696-ME)
(beginning date December 23, 2022; declaration date
March 22, 2023) and Maine Severe Storm and Flooding
(DR-4719-ME) (beginning date April 30, 2023; declaration
date July 6, 2023). Your main home was in Maine during
the disaster period for each disaster. Qualified disaster
distributions can be made from December 23, 2022,
through September 17, 2023, for the first disaster and
April 30, 2023, through January 1, 2024, for the second
disaster. No distributions were made until May 9, 2023,
when a $40,000 qualified disaster distribution from your
traditional IRA was made to you. The distribution occurred
within the qualified disaster distribution period of each
disaster and, therefore, could be a qualified disaster
distribution of either disaster. You are completing 2023
Form 8915-F (2022 disasters) and 2023 Form 8915-F
(2023 disasters). You complete your Form 8915-F
reporting the older disaster first: 2023 Form 8915-F (2022
disasters). You report $22,000 from the distribution as a
qualified 2022 disaster distribution on 2023 Form 8915-F
(2022 disasters). You report the remaining $18,000 from
the distribution as qualified 2023 disaster distributions in
the 2023 Form 8915-F (2023 disasters) portion of your
Filled-in Worksheet 1A-1 for Example 1A-1. On lines 2
through 4 of column (a) in Part I of your 2023 Form 8915-F
(2022 disasters), you enter the amounts shown in column
(a), lines 2 through 4, of 2023 Form 8915-F (2022
disasters) from your Filled-in Worksheet 1A-1 for
Lines 2 through 5 in column (b). If you are using
Worksheet 1B, follow the instructions for the worksheet
when completing these lines.
The amounts entered on lines 2 through 5 in column (b)
depend on whether the amount on line 5 in column (a) is
more than the amount on line 1e. The amount on line 5,
column (a), is the sum of lines 2 through 4 in column (a)
reduced by the total distributions from lines 2 through 4 in
column (a) that aren’t qualified disaster distributions.
If the amount on line 5 in column (a) is equal to or less
•
than the amount on line 1e, enter the amounts on lines 2
through 5 in column (a) on lines 2 through 5 in column (b).
If the amount on line 5 in column (a) is more than the
•
amount on line 1e, enter on lines 2 through 4 in column (b)
the amounts on line 5 in column (a) adjusted by any
reasonable means so that their sum on line 5 in column
(b) equals the amount on line 1e.
Are You Claiming Qualified Disaster
Distributions on Part I of more than one Form
8915 for this year?
Example 1A-1. Because the $18,000 is being used on
2023 Form 8915-F (2023 disasters), it should not be
counted on line 7 of your 2023 Form 8915-F (2022
disasters) in determining the taxable amount of
This section does not apply to you unless you are
completing Part I of Forms 8915-F having the
!
CAUTION
same date checked in item A but different dates
checked in item B, or you are completing Part I of both a
2021 Form 8915-D and a 2021 Form 8915-F.
distributions on that form.
The numbers on the left border of the Filled-in
Have you completed Part I of more than one Form
8915-F for this year? For example, you are completing a
2023 Form 8915-F (2023 disasters) and a 2023 Form
8915-F (2022 disasters). The forms should be completed
starting with the Form 8915-F for the oldest disasters and
ending with the Form 8915-F for the most recent
Worksheet are line numbers that correspond to
the lines on the indicated forms.
TIP
Worksheet 1B
If you use Worksheet 1B, you will leave lines 1a
disasters. Your available distributions for Part I of your 2nd
Form 8915-F for this year are the distributions left after
completing Part I of the first Form 8915-F. If you are filing
three Forms 8915-F for this year, which could possibly
happen in 2023, your available distributions for your 3rd
Form 8915-F for this year are the distributions left after
later, for the amount to place on line 7 of your 1st Form
8915-F (or your 1st and 2nd Form 8915-F if you are filing
three Forms 8915-F for this year).
through 1e of this year's Form 8915-F blank, but
you will fill in the amounts for lines 2 through 4 in
TIP
column (a) and for line 5 in column (b) on that form.
Beginning with Form 8915-F (Rev. January 2024), line 3
mentions traditional SEP and traditional SIMPLE IRAs and
line 4 lists Roth SEP and Roth SIMPLE IRAs. Section 601
of the SECURE 2.0 Act of 2022 allows for the creation of
Roth accounts for SEP IRAs and SIMPLE IRAs beginning
January 1, 2023. As a result, accounts we had previously
referred to as "SEP IRAs" and "SIMPLE IRAs" in these
instructions and on Form 8915-F, line 3, will now be called
traditional SEP and traditional SIMPLE IRAs, respectively.
In the instructions and on Form 8915-F, line 4, we refer to
the newly enacted Roth accounts as "Roth SEP IRAs" and
"Roth SIMPLE IRAs," respectively.
Are you completing Part I of both a 2021 Form 8915-D
and a 2021 Form 8915-F? If so, complete your forms in
this order. First, complete 2021 Form 8915-D. Your
available distributions for your 2021 Form 8915-F (2020
disasters) are the distributions left after completing Part I
12
Instructions for Form 8915-F (Rev. 1-2024)
Filled-in Worksheet 1A-1. Example 1A-1 for column (a).
(a)
(b)
(c)
First Form 8915-F
Total distributions in this year Qualified disaster distributions
Allocation of column (b)
2
3
4
Distributions from retirement plans (other than
IRAs) made this year.
-0-
$40,000
-0-
-0-
$22,000
-0-
-0-
-0-
-0-
Distributions from traditional, traditional SEP,
and traditional SIMPLE IRAs made this year.
Distributions from Roth, Roth SEP, and Roth
SIMPLE IRAs made this year.
(a)
Second Form 8915-F
Available distributions for this year
2
3
4
Enter, in column (a), distributions from retirement plans (other
than IRAs) made this year.
-0-
Enter, in column (a), distributions from traditional, traditional
SEP, and traditional SIMPLE IRAs made this year.
$18,000
-0-
Enter, in column (a), distributions from Roth, Roth SEP, and
Roth SIMPLE IRAs made this year.
You can choose to use Worksheet 1B if your qualified
Qualified disaster distributions can be made from April 30,
2023, through January 1, 2024, for Disaster 1 and June
26, 2023, to March 3, 2024, for Disaster 2. In 2023, you
received a traditional IRA distribution of $30,000. The
distribution was made on September 8. You had no other
distribution for 2023. You complete Worksheet 1B. You
apply the distributions up to the $22,000 limit against each
available disaster. You apply $22,000 of the September 8
distribution to Disaster 1 and $8,000 of the September
distribution to Disaster 2. In column (b), lines 2 through 5,
of your 2023 Form 8915-F (2023 disasters), you enter the
amounts from lines 2 through 5 of your filled-in Worksheet
1B, column (b). See the Filled-in Worksheet 1B for
Example 1.
disasters began in 2021 or later years. However, you must
use Worksheet 1B to determine the amounts to place on
lines 1 through 5 of this year's Form 8915-F if your
qualified disasters began in 2021 or later years unless:
You listed only one disaster in the table at the top of Part
•
I; or
All of the distributions for this year occurred within the
•
qualified disaster distribution period (see Qualified
disaster distribution period, earlier) for each of the
disasters listed in the table at the top of Part I.
Line 1a of Form 8915-F provides the instructions for those
situations.
In Worksheet 1B, column (a), enter your available
distributions for this year for lines 2 through 4 from this
year's Form 8915-F. In Worksheet 1B, column (X), start by
entering the amounts you are planning to claim as
qualified disaster distributions for each disaster listed in
the table at the top of Part I on this year's Form 8915-F. A
distribution will not be a qualified disaster distribution for
this year unless the distribution is made within the
qualified disaster distribution period for a disaster listed in
the table at the top of Part I. Enter this year's distributions
for each qualified disaster, from the table at the top of Part
I, in a separate column. Your total qualified disaster
distributions for each disaster can't exceed $22,000. For
simplicity, apply your distributions in $22,000 amounts as
available to each available disaster, beginning with the
disaster with the earliest ending date for qualified disaster
distributions. Examples 1 through 3, later, provide
guidance. A blank Worksheet 1B is in Appendix B,
Worksheets, at the end of the instructions.
Example 2. You have the same disasters as in
Example 1. You are filing 2023 Form 8915-F (2023
disasters). In 2023, two traditional IRA distributions were
made to you: one on May 1 for $30,000 and one on
September 17 for $14,000. You had no other distributions
in 2023. You complete Worksheet 1B. You apply the
distribution up to the $22,000 limit against each available
disaster. You apply $22,000 of the May distribution to
Disaster 1 and the entire $14,000 of the September
distribution to Disaster 2. You can't apply any of the May
distribution to Disaster 2 as it was not made during the
qualified disaster distribution period for that disaster. In
column (b), lines 2 through 5, of your 2023 Form 8915-F
(2023 disasters), you enter the amounts from lines 2
through 5 of your filled-in Worksheet 1B, column (b). See
the Filled-in Worksheet 1B for Example 2.
Example 3. You were eligible for qualified 2023
disaster distributions for the following disasters. Disaster
1: Puerto Rico Severe Storm, Flooding and Landslides
(DR-4649-PR) (beginning date February 4, 2022;
declaration date March 29, 2022). Disaster 2: Puerto Rico
Hurricane Fiona (DR-4671-PR) beginning date
Example 1. You were eligible for qualified 2023
disaster distributions for the following disasters. Disaster
1: Maine Severe Storm and Flooding (DR-4719-ME)
(beginning date April 30, 2023; declaration date July 6,
2023). Disaster 2: Maine Severe Storm and Flooding
(DR-4737-ME) (beginning date June 26, 2023;
September 17, 2022; declaration date September 21,
2022). Your main home was in Puerto Rico during the
disaster period for each disaster. Qualified disaster
distributions can be made from February 4, 2022, through
declaration date September 6, 2023). Your main home
was in Maine during the disaster period for each disaster.
Instructions for Form 8915-F (Rev. 1-2024)
13
June 26, 2023, for Disaster 1 and September 17, 2022,
through June 26, 2023, for Disaster 2. You had a $20,000
qualified 2022 disaster distribution from your 2022 Form
8915-F (2022 disasters) for Disaster 1. No other
You apply the distributions up to the $22,000 limit against
each available disaster. You apply $2,000 of the May 9,
2023, distribution to Disaster 1, as $20,000 of the $22,000
limit was used in 2022. You apply $22,000 of the May 9,
2023, distribution to Disaster 2. In column (b), lines 2
through 5, of your 2023 Form 8915-F (2023 disasters),
you enter the amounts from lines 2 through 5 of your
filled-in Worksheet 1B, column (b). See the Filled-in
Worksheet 1B for Example 3.
distributions were made until May 9, 2023, when a
$40,000 qualified disaster distribution from your traditional
IRA was made to you. The 2023 distribution occurred
within the qualified disaster distribution period of each
disaster and, therefore, could be a qualified disaster
distribution of either disaster. You complete Worksheet 1B.
Example 1 for Worksheet 1B: Use if you are directed on line 1a of your Form 8915-F to use Worksheet 1B or if
you choose to use Worksheet 1B.
Worksheet 1B for Form 8915-F
(a)
(X)
(b)
Total
Qualified 20232 disaster distributions made in 20231
Qualified
available
distributi
ons in
20232
disaster
distribution
s made in
20231
_____ 1
(Total for all
Disaster
1
Disaster 2
Disaster 3 Disaster 4
disasters)
DR-4719-ME DR-4737-ME3 ________3 ________3
3
04/30/20234 06/26/20234
01/01/20245 03/03/20245
________4 ________4
________5 ________5
1 You do not need to use Worksheet 1B if you checked
2020 in item B of this year's Form 8915-F.
If you checked the same year in both item A and
•
item B on this year's Form 8915-F, enter -0- for each
listed Disaster in column X.
If you did not enter in item C of a prior year's Form
•
8915-F any of the disasters listed in the table at the
top of Part I of this year's Form 8915-F, enter -0- for
each listed Disaster in column X.
If you only entered one disaster in the table at the
•
top of Part I of this year's Form 8915-F and that was
the only disaster you listed in item C of the prior year's
Form 8915-F, enter the amount from line 6 of the prior
year's Form 8915-F.
For each Disaster listed in the table at the top of
•
Part I of this year's Form 8915-F that was not listed in
item C on a Form 8915-F for a prior year, enter -0- in
column (X).
If you listed two or more disasters in the table at the
•
top of Part I of this year's Form 8915-F and you filed a
Form 8915-F for a prior year on which you listed in
item C some or all of those disasters, enter in column
(X) the amounts from line 5 in column (X) of the prior
year's Worksheet 1B. If you did not use Worksheet 1B
in that prior year, allocate the amount from line 6 of
that prior year's Form 8915-F among the Disasters on
line 1 of this worksheet using any reasonable method,
except if all of the disasters listed on the prior year's
Form 8915-F are not listed on this year’s table at the
top of Part I. In the latter case, allocate the amount on
line 6 of that prior year's Form 8915-F first to the
disasters not listed in the table at the top of Part I of
this year's Form 8915-F, and allocate any remaining
amount among the Disasters on line 1 of this
Worksheet 1B using any reasonable method.
Note. If the amount on line 1 of this worksheet is
$22,000 or more for a disaster, you cannot have
qualified disaster distributions in this year for that
disaster. Remove that disaster from the list at the
top of Part I on page 1 of this year's Form 8915-F
and exclude it from your calculations for Part I of
this year's Form 8915-F.
-0-
-0-
-0-
-0-
-0-
-0-
2
3
Distributions from retirement plans (other than IRAs)
$30,000
09/08/23
Distributions from traditional, traditional SEP, and
traditional SIMPLE IRAs
$22,000
$8,000
$30,000
Distributions from Roth, Roth SEP, and Roth SIMPLE
IRAs
4
5
-0-
$22,000
-0-
$8,000
-0-
$30,000
Totals. Add lines 2 through 4.
$30,000
1 Enter year checked in item A.
2 Enter year checked in item B.
3 Enter the disaster's FEMA number.
4 Enter the date the distribution period for the disaster begins.
5 Enter the date the distribution period for the disaster ends.
14
Instructions for Form 8915-F (Rev. 1-2024)
Example 2 for Worksheet 1B: Use if you are directed on line 1a of your Form 8915-F to use Worksheet 1B or if
you choose to use Worksheet 1B.
Worksheet 1B for Form 8915-F
(a)
(X)
(b)
Total
Qualified 20232 disaster distributions made in 20231
Qualified
available
20232
disaster
distribution
s made in
20231
distributi
ons in
_____ 1
(Total for
Disaster
1
Disaster 2
Disaster 3 Disaster 4
all
DR-4719-ME3 DR-4737-ME3 ________3 ________3
disasters)
04/30/20234
01/01/20245
06/26/20234
03/03/20245
________4 ________4
________5 ________5
1 You do not need to use Worksheet 1B if you checked
2020 in item B of this year's Form 8915-F.
If you checked the same year in both item A and
•
item B on this year's Form 8915-F, enter -0- for each
listed Disaster in column X.
If you did not enter in item C of a prior year's Form
•
8915-F any of the disasters listed in the table at the
top of Part I of this year's Form 8915-F, enter -0- for
each listed Disaster in column X.
If you only entered one disaster in the table at the
•
top of Part I of this year's Form 8915-F and that was
the only disaster you listed in item C of the prior year's
Form 8915-F, enter the amount from line 6 of the prior
year's Form 8915-F.
For each Disaster listed in the table at the top of
•
Part I of this year's Form 8915-F that was not listed in
item C on a Form 8915-F for a prior year, enter -0- in
column (X).
If you listed two or more disasters in the table at
•
the top of Part I of this year's Form 8915-F and you
filed a Form 8915-F for a prior year on which you
listed in item C some or all of those disasters, enter in
column (X) the amounts from line 5 in column (X) of
the prior year's Worksheet 1B. If you did not use
Worksheet 1B in that prior year, allocate the amount
from line 6 of that prior year's Form 8915-F among the
Disasters on line 1 of this worksheet using any
reasonable method, except if all of the disasters listed
on the prior year's Form 8915-F are not listed on this
year’s table at the top of Part I. In the latter case,
allocate the amount on line 6 of that prior year's Form
8915-F first to the disasters not listed in the table at
the top of Part I of this year's Form 8915-F, and
allocate any remaining amount among the Disasters
on line 1 of this Worksheet 1B using any reasonable
method.
Note. If the amount on line 1 of this worksheet is
$22,000 or more for a disaster, you cannot have
qualified disaster distributions in this year for that
disaster. Remove that disaster from the list at the
top of Part I on page 1 of this year's Form 8915-F
and exclude it from your calculations for Part I of
this year's Form 8915-F.
-0-
-0-
-0-
-0-
2
3
Distributions from retirement plans (other than IRAs)
$30,000
05/01/23
$14,000
09/17/23
Distributions from traditional, traditional SEP, and
traditional SIMPLE IRAs
$22,000
$22,000
$14,000
$14,000
$36,000
Distributions from Roth, Roth SEP, and Roth SIMPLE
4
5
IRAs
-0-
$36,000
Totals. Add lines 2 through 4.
1 Enter year checked in item A.
2 Enter year checked in item B.
3 Enter the disaster's FEMA number.
4 Enter the date the distribution period for the disaster begins.
5 Enter the date the distribution period for the disaster ends.
Instructions for Form 8915-F (Rev. 1-2024)
15
Example 3 for Worksheet 1B: Use if you are directed on line 1a of your Form 8915-F to use Worksheet 1B or if
you choose to use Worksheet 1B.
Worksheet 1B for Form 8915-F
(a)
(X)
(b)
Total
Qualified 20222 disaster distributions made in 20231
Qualified
available
distributi
ons in
20222
disaster
distribution
s made in
20231
_____ 1
(Total for
Disaster
1
Disaster 2
Disaster 3
Disaster 4
all
DR-4649-PR3 DR-4671-PR3 ________3 ________3
disasters)
02/04/20224 09/17/20224
06/26/20235 06/26/20235
________4 ________4
________5 ________5
1 You do not need to use Worksheet 1B if you checked
2020 in item B of this year's Form 8915-F.
If you checked the same year in both item A and
•
item B on this year's Form 8915-F, enter -0- for each
listed Disaster in column X.
If you did not enter in item C of a prior year's Form
•
8915-F any of the disasters listed in the table at the
top of Part I of this year's Form 8915-F, enter -0- for
each listed Disaster in column X.
If you only entered one disaster in the table at the
•
top of Part I of this year's Form 8915-F and that was
the only disaster you listed in item C of the prior year's
Form 8915-F, enter the amount from line 6 of the prior
year's Form 8915-F.
For each Disaster listed in the table at the top of
•
Part I of this year's Form 8915-F that was not listed in
item C on a Form 8915-F for a prior year, enter -0- in
column (X).
If you listed two or more disasters in the table at
•
the top of Part I of this year's Form 8915-F and you
filed a Form 8915-F for a prior year on which you
listed in item C some or all of those disasters, enter in
column (X) the amounts from line 5 in column (X) of
the prior year's Worksheet 1B. If you did not use
Worksheet 1B in that prior year, allocate the amount
from line 6 of that prior year's Form 8915-F among the
Disasters on line 1 of this worksheet using any
reasonable method, except if all of the disasters listed
on the prior year's Form 8915-F are not listed on this
year’s table at the top of Part I. In the latter case,
allocate the amount on line 6 of that prior year's Form
8915-F first to the disasters not listed in the table at
the top of Part I of this year's Form 8915-F, and
allocate any remaining amount among the Disasters
on line 1 of this Worksheet 1B using any reasonable
method.
Note. If the amount on line 1 of this worksheet is
$22,000 or more for a disaster, you cannot have
qualified disaster distributions in this year for that
disaster. Remove that disaster from the list at the
top of Part I on page 1 of this year's Form 8915-F
and exclude it from your calculations for Part I of
this year's Form 8915-F.
$20,000
-0-
$20,000
-0-
2
3
Distributions from retirement plans (other than IRAs)
Distributions from traditional, traditional SEP, and
$40,000
05/09/23
traditional SIMPLE IRAs
$2,000
$2,000
$22,000
$22,000
$24,000
Distributions from Roth, Roth SEP, and Roth SIMPLE
IRAs
4
5
-0-
$24,000
Totals. Add lines 2 through 4.
$44,000
1 Enter year checked in item A.
2 Enter year checked in item B.
3 Enter the disaster's FEMA number.
4 Enter the date the distribution period for the disaster begins.
5 Enter the date the distribution period for the disaster ends.
the instructions for your tax return for reporting the
distributions included on line 7. See also the Instructions
for Form 5329 for this year.
Line 7. On line 7, enter the excess of the sum of lines 2
through 4 in column (a) over the amount on line 6, except
if you are also completing Part IV, or are claiming qualified
disaster distributions on Part I of more than one Form
8915 for this year. See If completing both Part I and Part IV
or filing more than one Form 8915, later. The amount on
line 7 should generally be apportioned into IRA and
pension and annuity amounts, as applicable, and reported
on your tax return as taxable distributions in accordance
with Form 5329 and the instructions for that return. See
Example. You reported a total of $40,000 in
distributions in 2023 on lines 3 and 5 in column (a). The
entire $40,000 in distributions were traditional IRA
distributions. You reported $22,000 of those distributions
on lines 3 and 5 in column (b) of your 2023 Form 8915-F.
On line 7, you reported $18,000 ($40,000 minus $22,000).
You are not completing Part IV. You will refer to your tax
16
Instructions for Form 8915-F (Rev. 1-2024)
return, Form 5329, and their instructions for directions on
how to treat this $18,000 in IRA distributions.
If completing both Part I and Part IV or filing more
than one Form 8915.
If there is no amount in box 2a of Form 1099-R and the
first box in box 2b is checked, the issuer of Form 1099-R
may not have had all the facts needed to figure the taxable
amount. You may want to get Pub. 575, Pension and
Annuity Income, to help figure your taxable amount.
Also see Pub. 575 if you use the Simplified Method
Worksheet to figure the taxable amount of your periodic
payments and you designated some of these payments as
qualified disaster distributions on the Form 8915-F you are
completing.
Step 1. If you are completing both Part I and Part IV on this
year's Form 8915-F:
On line 7, enter the excess of the sum of lines 2 through
•
4 in column (a) over the amount on line 6 reduced by the
amount from line 7 that is included on line 28 in Part IV.
On the dotted line to the left of line 7, enter "$________
•
qualified distribution for Part IV, line 28."
If you have a Form 1099-R with both qualified
Step 2. If you are claiming qualified disaster
distributions on Part I of more than one Form 8915 for this
year and you aren't completing Part IV on this year's Form
8915:
disaster distributions and nonqualified
!
CAUTION
distributions, you must separately figure the cost
attributable to each distribution.
On line 7, enter -0- and use that dollar amount as your
•
Line 11. If you don’t check the box on line 11, you must
spread the amount on line 10 over 3 years. By checking
the box, you elect to include the entire amount in income
in the year of distribution. You cannot make or change this
election after the due date (including extensions) for your
tax return. If you checked the box on line 22, you must
check the box on line 11.
If the taxpayer died after receiving a qualified disaster
distribution, the taxable amount of the distribution may not
be spread beyond the year in which they died. The
remainder of the distribution must be reported on the tax
return of the deceased taxpayer.
available distributions on the other Form 8915 you are
filing for this year.
On the dotted line to the left of line 7, enter "$________
•
used as available distribution on Part I of **** Form 8915-F
(**** disasters)."
Step 3. If you are claiming qualified disaster
distributions on Part I of more than one Form 8915-F for
this year and you are completing Part IV on this year's
Form 8915-F for the earliest disasters.
If, on the Form 8915-F for this year with the earliest
•
disasters, the amount on line 30 reduced by the amount
on line 31 is -0-, you don't have any available distributions
for the other Forms 8915-F you are filing this year.
Line 12. Use Worksheet 2 to figure the amount to enter
on line 12 of your Form 8915-F.
However, if the amount on line 30 reduced by the amount
on line 31 is a positive dollar amount, enter -0- on line 32
and use that dollar amount as your available distributions
on the other Form 8915-F you are filing for this year.
Worksheet 2 for Line 12. Total Income From
Other-Than-IRA Distributions Made in Prior
Years
On the dotted line to the left of line 32, enter
•
"$________ used as available distribution on Part I of ****
Form 8915-F (**** disasters)."
Keep for Your Records
Before you begin.
From this year's form:
Example. You reported a total of $40,000 in
distributions in 2023 on lines 3 and 5 in column (a). The
entire $40,000 in distributions were traditional IRA
distributions. You reported $22,000 of those distributions
on lines 3 and 5 in column (b) of your 2023 Form 8915-F.
On line 7, you would report $18,000 ($40,000 minus
$22,000), except you are also completing Part IV. In Part
IV, you are claiming, as qualified distributions, $10,000 of
the traditional IRA distributions that you reported in Part I.
On line 7, you will only report $8,000 ($18,000 minus
$10,000). On the dotted line to the left of line 7, you will
enter "$10,000 qualified distribution for Part IV, line 28."
You will refer to your tax return, Form 5329, and their
instructions for directions on how to treat this $8,000 in
IRA distributions.
Enter the disaster year you checked in item B _________
Enter the tax return year you checked in item A _________
•
•
1. Enter the amount from column (c) of
Worksheet 2: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount from column (d) of
Worksheet 2: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the total of lines 1 and 2 here and on
line 12 of this year’s Form 8915-F . . . . . . . . 3.
Part II—Qualified Disaster
Distributions From Retirement Plans
(Other Than IRAs)
Line 9. 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
box 2a of Form 1099-R, the difference between box 1 and
box 2a of Form 1099-R is usually your cost. Enter the
difference on line 9.
Instructions for Form 8915-F (Rev. 1-2024)
17
Disaster Year (item B) Tax Return year (item Worksheet 2, line 1: Enter amount, if any, from your:
Worksheet 2, line 2: Enter amount, if any, from your:
A)
2021
2022
2023
2024
2020 Form 8915-E, line 9 (if you checked the box on that
line, enter -0-)
0
2021 Form 8915-F (2020 disasters), line 11 (if you
2020 Form 8915-E, line 9 (if you checked the box on that
line, enter -0-)
checked the box on that line, enter -0-)
2020
0
0
2021 Form 8915-F (2020 disasters), line 11 (if you
checked the box on that line, enter -0-)
0
Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2021 disasters), line 11,
for the tax year shown. If you checked the box on that line, enter -0-.
Tax Return year (item
Disaster Year (item B) A)
Worksheet 2, line 1
Worksheet 2, line 2
2021
2022
2023
2024
2025
2026
0
2021
2022
2023
0
0
0
2021
2022
2023
0
2021
0
Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2022 disasters), line 11,
for the tax year shown. If you checked the box on that line, enter -0-.
Disaster Year (item B) Tax Return year
(item A)
Worksheet 2, line 1
Worksheet 2, line 2
2022
2023
2024
0
2022
2023
2024
0
0
0
2022
2023
2024
0
2022
2025
2026
2027
0
Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2023 disasters), line 11, for
the tax year shown. If you checked the box on that line, enter -0-.
Disaster Year (item B) Tax Return year
(item A)
Worksheet 4, line 1
Worksheet 4, line 2
2023
2024
2025
0
2023
2024
2025
0
0
0
2023
2024
2025
0
2023
2026
2027
2028
0
Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2024 disasters), line 11, for
the tax year shown. If you checked the box on that line, enter -0-.
Disaster Year (item B) Tax Return year
(item A)
Worksheet 4, line 1
Worksheet 4, line 2
2024
2025
2026
2027
2028
2029
0
2024
2025
2026
0
0
0
2024
2025
2026
0
2024
0
For Disasters that begin after 2024
Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (______ * disasters),
line 11, for the tax year shown. If you checked the box on that line, enter -0-.
Tax Return year (item
A)
Disaster Year (item B)
______*
Worksheet 2, line 1
Worksheet 2, line 2
______*
______**
______***
______****
______*****
______******
0
______*
______**
______***
0
0
0
_____*
______**
______***
0
0
* The year you checked in item B.
** Add 1 year to the year you checked in item B.
*** Add 2 years to the year you checked in item B.
**** Add 3 years to the year you checked in item B.
***** Add 4 years to the year you checked in item B.
****** Add 5 years to the year you checked in item B.
18
Instructions for Form 8915-F (Rev. 1-2024)
Line 14. Enter on line 14 of your Form 8915-F your total
repayments—the sum of your excess repayments carried
to this year and your repayments made for this year. See
Worksheet 3, later. A repayment is made in this year if it is
made before you filed your return for this year, and not
later than the due date (including extensions).
Part III—Qualified Disaster
Distributions From IRAs
Line 22. If you don’t check the box on line 22, you must
spread the amount on line 21 over 3 years. By checking
the box, you elect to include the entire amount in income
in the year of distribution. You cannot make or change this
election after the due date (including extensions) for your
tax return. If you checked the box on line 11, you must
check the box on line 22.
If the taxpayer died after receiving a qualified disaster
distribution, the taxable amount of the distribution may not
be spread beyond the year in which they died. The
remainder of the distribution must be reported on the tax
return of the deceased taxpayer.
At any time during the 3-year period that begins the day
after the date you received a qualified 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 Repayment of a Qualified
Disaster Distribution, earlier, for details.
Worksheet 3. Use Worksheet 3 to figure the total
repayment to enter on line 14 of your Form 8915-F.
Don’t use Worksheet 3 to report repayments of
Line 23. Use Worksheet 4 to figure the amount to enter
qualified 2018 or 2019 disaster distributions.
on line 23 of your Form 8915-F.
!
CAUTION
Worksheet 4 for Line 23. Total Income From
IRA Distributions Made in Prior Years
Worksheet 3.
Keep for Your Records
1. Enter the amount, if any, from last year's Form
8915-F, line 14, except as follows.
Keep for Your Records
Before you begin.
From this year's form:
Enter the disaster year you checked in item B _________
Enter the tax return year you checked in item A _________
•
•
If you are completing 2021 Form 8915-F (2020
disasters), enter the amount, if any, from your
2020 Form 8915-E, line 10.
1. Enter the amount from column (c) of
Worksheet 4: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . . 1.
If you are completing 2023 Form 8915-F (2021
disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 14, if
you completed that form. If you didn't complete
that form, enter the amount, if any, from your
2021 Form 8915-F (2021 disasters),
2. Enter the amount from column (d) of
Worksheet 4: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Enter the total of lines 1 and 2 here and on
line 23 of this year’s Form 8915-F . . . . . . . . 3.
line 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount, if any, from last year's Form
8915-F, line 13, except as follows.
If you are completing 2021 Form 8915-F (2020
disasters), , from your 2020 Form 8915-E,
line 9.
If you are completing 2023 Form 8915-F (2021
disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 13, if
you completed that form. If you didn't complete
that form enter the amount, if any, from your
2021 Form 8915-F (2021 disasters),
line 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3a. Subtract line 2 from line 1. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.
ꢀb. Enter the amount from line 3a that you have
already carried back to a prior year . . . . . . . b.
ꢀc. Subtract line 3b from line 3a . . . . . . . . . . . .
c.
4. Enter the total amount of any repayments you
made, with respect to this year's Form 8915-F,
before filing this year's tax return . . . . . . . . . 4.
5. Enter the total of lines 3c and 4 here and on
line 14 of this year's Form 8915-F . . . . . . . . 5.
Worksheet 3, line 4: Don't include these amounts.
On line 4 of Worksheet 3, don't include any repayments
made later than the due date (including extensions) for
this year’s return or any repayments of nontaxable
amounts.
Instructions for Form 8915-F (Rev. 1-2024)
19
Disaster Year (item B) Tax Return year (item Worksheet 4, line 1: Enter amount, if any, from your:
Worksheet 4, line 2: Enter amount, if any, from your:
A)
2021
2022
2023
2024
2020 Form 8915-E, line 17 (if you checked the box on that
line, enter -0-)
0
2021 Form 8915-F (2020 disasters), line 22 (if you
2020 Form 8915-E, line 17 (if you checked the box on
that line, enter -0-)
checked the box on that line, enter -0-)
2020
0
0
2021 Form 8915-F (2020 disasters), line 22 (if you
checked the box on that line, enter -0-)
0
Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2021 disasters), line 22,
for the tax year shown. If you checked the box on that line, enter -0-.
Tax Return year (item
Disaster Year (item B) A)
Worksheet 4, line 1
Worksheet 4, line 2
2021
2022
2023
2024
2025
2026
0
2021
2022
2023
0
0
0
2021
2022
2023
0
2021
0
Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2022 disasters), line 22,
for the tax year shown. If you checked the box on that line, enter -0-.
Disaster Year (item B) Tax Return year
(item A)
Worksheet 4, line 1
Worksheet 4, line 2
2022
2023
2024
0
2022
2023
2024
0
0
0
2022
2023
2024
0
2022
2025
2026
2027
0
Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2023 disasters), line 22, for
the tax year shown. If you checked the box on that line, enter -0-.
Disaster Year (item B) Tax Return year
(item A)
Worksheet 4, line 1
Worksheet 4, line 2
2023
2024
2025
0
2023
2024
2025
0
0
0
2023
2024
2025
0
2023
2026
2027
2028
0
Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2024 disasters), line 22, for
the tax year shown. If you checked the box on that line, enter -0-.
Disaster Year (item B) Tax Return year
(item A)
Worksheet 4, line 1
Worksheet 4, line 2
2024
2025
2026
2027
2028
2029
0
2024
2025
2026
0
0
0
2024
2025
2026
0
2024
0
For Disasters that begin after 2024
Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (______* disasters), line 22,
for the tax year shown. If you checked the box on that line, enter -0-.
Tax Return year (item
A)
Disaster Year (item B)
______*
Worksheet 4, line 1
Worksheet 4, line 2
______*
______**
______***
______****
______*****
______******
0
______*
______**
______***
0
0
0
______*
______**
______***
0
0
* The year you checked in item B.
** Add 1 year to the year you checked in item B.
*** Add 2 years to the year you checked in item B.
**** Add 3 years to the year you checked in item B.
***** Add 4 years to the year you checked in item B.
****** Add 5 years to the year you checked in item B.
20
Instructions for Form 8915-F (Rev. 1-2024)
Line 25. Enter on line 25 of this year’s Form 8915-F your
total repayments—the sum of your excess repayments
carried to this year and your repayments made for this
year if it is made before you filed your return for this year,
and not later than the due date (including extensions).
Part IV—Qualified Distributions for
the Purchase or Construction of a
Main Home in Qualified Disaster
Areas
2021 Form 8915-F (2020 disasters). On 2021 Form
8915-F (2020 disasters), qualified distributions can only
be reported for the Alaska (4585-DR-AK) disaster.
At any time during the 3-year period that begins the day
after the date you received a qualified 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 Repayment of a Qualified
Disaster Distribution, earlier, for details.
Complete Part IV of 2021 Form 8915-F (2020
disasters) if, on January 1, 2021, you received a qualified
distribution described in Qualified 2020 disaster areas
under Qualified Distribution for the Purchase or
Worksheet 5. Use Worksheet 5 to figure the total
repayment to enter on line 25 of your Form 8915-F.
Construction of a Main Home in Qualified Disaster Areas,
earlier, for the Alaska (4585-DR-AK) disaster. You must
complete the required lines of Part IV if you received a
qualified distribution for the Alaska (4585-DR-AK) disaster
on January 1, 2021, even if you made no repayments in
2021. Any portion of the qualified distribution not repaid
before June 26, 2021, for the Alaska (4585-DR-AK)
disaster will not be allowed the special tax benefits
available to qualified distributions.
Don’t use Worksheet 5 to report repayments of
qualified 2018 or 2019 disaster distributions.
!
CAUTION
Worksheet 5
1. Enter the amount, if any, from last year's Form
8915-F, line 25, except as follows.
If you are required to file 2021 Form 8606, complete
If you are completing 2021 Form 8915-F (2020
disasters), enter the amount, if any, from your
2020 Form 8915-E, line 18.
that form before you complete Part IV.
Note. A distribution for the purchase or construction of a
main home may be treated as a qualified 2020 disaster
distribution in certain circumstances. See Qualified 2020
Purchase or Construction of a Main Home in Qualified
Disaster Areas, earlier.
If you are completing 2023 Form 8915-F (2021
disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 25, if
you completed that form. If you didn't complete
that form, enter the amount, if any, from your
2021 Form 8915-F (2021 disasters),
Qualified distributions for 2021 and later disasters.
Qualified distributions can be reported for qualified 2021
and later disasters. Complete Part IV of this year's Form
8915-F for your disasters in item C if, this year, you
received a qualified distribution described in Qualified
Home in Qualified Disaster Areas, earlier, for the disasters
you listed in the table at the top of Part IV on page 4 of this
year's Form 8915-F. You must complete the required lines
of Part IV if you received a qualified distribution, even if
you made no repayments this year. Any portion of the
qualified distribution not repaid by the end of the disaster's
qualified distribution repayment period will not be allowed
the special tax benefits available to qualified distributions.
If the repayment period for a qualified distribution for a
disaster ends next year, repayments for that qualified
distribution can be made in the next year and will be
reported on an amended return for this year.
Example 1. A distribution Mosley received in February
2022 is a qualified distribution for the following 2022
disaster: the Virginia Severe Winter Storm and Snowstorm
disaster (DR-4644-VA) (beginning date January 2, 2022)
(declaration date March 11, 2022). Mosley can make
repayments for this disaster through June 27, 2023.
Mosley reports the distribution on Form 8915-F, Part IV, as
a qualified distribution. Mosley doesn't make a repayment
until May 2023. The repayment must be reported on an
original or amended 2022 Form 8915-F, as applicable.
line 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter the amount, if any, from last year's Form
8915-F, line 24, except as follows.
If you are completing 2021 Form 8915-F (2020
disasters), enter the amount, if any, from your
2020 Form 8915-E, line 17.
If you are completing 2023 Form 8915-F (2021
disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 24, if
you completed that form. If you didn't complete
that form, enter the amount, if any, from your
2021 Form 8915-F (2021 disasters),
line 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3a. Subtract line 2 from line 1. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.
ꢀb. Enter the amount from line 3a that you have
already carried back to a prior year . . . . . . . b.
ꢀc. Subtract line 3b from line 3a . . . . . . . . . . . .
c.
4. Enter the total amount of any repayments you
made, with respect to this year's Form 8915-F,
before filing this year's tax return . . . . . . . . . 4.
5. Enter the total of lines 3c and 4 here and on
line 25 of this year's Form 8915-F . . . . . . . . 5.
Worksheet 5, line 4: Don't include these amounts.
On line 4 of Worksheet 5, don't include any repayments
made later than the due date (including extensions) for
this year’s return or any repayments of nontaxable
amounts.
Example 2. A distribution Mosley received on
December 15, 2022, is a qualified distribution for the
Instructions for Form 8915-F (Rev. 1-2024)
21
following 2023 disaster: the Montana Flooding disaster
(DR-4745-MT) (beginning date June 1, 2023) (declaration
date October 11, 2023). Mosley can make repayments for
this disaster through April 8, 2024. Mosley reports the
distribution on Form 8915-F, Part IV, as a qualified
distribution. Mosley doesn't make a repayment until March
2024. The repayment must be reported on an original or
amended 2023 Form 8915-F, as applicable.
You can't, however, repay more than the amount of the
original distribution.
Enter on line 31 the amount of any repayments you
make within the time frame specified. Don't include any
repayments treated as rollovers on this year’s Form 8606
or any repayments of nontaxable amounts.
Line 32. Most distributions from qualified retirement
plans (including IRAs) made to you before you reach age
591/2 are subject to an additional tax on early distributions
and are reported on Form 5329. Qualified distributions for
the purchase or construction of a main home in a qualified
disaster area that were not repaid to an eligible retirement
plan within the time frame specified in Qualified
If you are required to file this year's Form 8606,
complete that form before you complete Part IV.
Note. A distribution for the purchase or construction of a
main home may be treated as a qualified disaster
distribution made in this year in certain circumstances.
Purchase or Construction of a Main Home in Qualified
Disaster Areas, earlier.
Qualified Distribution for the Purchase or Construction of a
Main Home, earlier, may be subject to this additional tax
unless you qualify for an exception. See the Instructions
for Form 5329 for information on exceptions to this tax. If
you have not repaid the distribution before the specified
end date, you may be able to designate the qualified
distribution as a qualified disaster distribution. See
Purchase or Construction of a Main Home in Qualified
Disaster Areas, earlier.
Lines 27 Through 32
You must complete lines 27 and 28 and all other
applicable lines of Part IV for your qualified distribution(s).
Line 27. If you check the “Yes” box, but are not required
to complete lines 28 through 32, you must still file the
required Form 8915-F to show that you received a
qualified distribution.
Line 28. Enter on line 28 your qualified distributions. See
Main Home in Qualified Disaster Areas, earlier.
Don't include any distributions you designated as
qualified disaster distributions reported on line 8 or line 20
of your Form 8915-F. Also, don't include any amounts
reported on this year’s Form 8606.
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
If you are completing both Part I and Part IV on
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
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.
!
CAUTION
Line 29. Enter on line 29 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
box 2a of Form 1099-R, the difference between box 1 and
box 2a of Form 1099-R is usually your cost. See Pub. 575
for more information about figuring your cost in the plan.
In many cases, a hardship distribution from a 401(k)
plan or a tax-sheltered annuity contract will not have any
cost.
If you received a first-time homebuyer distribution from
an IRA, don't enter any amount on line 29. Any cost or
basis in an IRA is figured on this year’s Form 8606 if you
made nondeductible contributions.
If you have a Form 1099-R with both qualified
distributions and nonqualified distributions, you
!
CAUTION
must separately figure the cost attributable to
each distribution.
Line 31. You can repay any portion of a qualified
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.
distribution to an eligible retirement plan that accepts
rollovers but the repayments must be made within the time
frame specified in Repayment of a Qualified Distribution
22
Instructions for Form 8915-F (Rev. 1-2024)
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.
Instructions for Form 8915-F (Rev. 1-2024)
23
Appendix A, Which Lines Should I Use?
Part I. Form 8915-F (2020
Disasters): Lines To Use
Look for the year of the form you are
filing.
earlier, under Qualified
TIP
Disaster Distribution Requirements
for the cutoff dates for making these
distributions and for other criteria for
these distributions.
2021 Form 8915-F (2020 Disasters)
IF . . .
AND . . .
THEN . . .
Complete Parts I, II, and III, as applicable. If you received qualified distributions for
the Alaska (4585-DR-AK) disaster on January 1, 2021, complete Part IV.
If you must complete Part III, complete 2021 Form 8606 if either of the following
applies.
Qualified 2020 disaster distributions were made to
you in 2021
—
• You received a qualified 2020 disaster distribution in 2021 from a traditional,
SEP, or SIMPLE IRA, and you have a basis in the IRA.
• You received a qualified 2020 disaster distribution from a Roth IRA.
For more information, see 2021 Form 8606 and its instructions.
You did NOT check the box
on line 9 or 17 on the 2020
Form 8915-E
Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2021
Form 8915-F (2020 disasters). If you received qualified distributions for the Alaska
(4585-DR-AK) disaster on January 1, 2021, complete Part IV.
If you are repaying those distributions, complete lines 14 and 25, as applicable, of
your 2021 Form 8915-F (2020 disasters). If you received qualified distributions for the
Alaska (4585-DR-AK) disaster on January 1, 2021, complete Part IV.
If you aren’t repaying those distributions, but you received qualified distributions for
the Alaska (DR-4585-AK) disaster on January 1, 2021, complete Part IV.
If you aren’t repaying those distributions and you did NOT receive any
qualified distributions, STOP. You can’t use 2021 Form 8915-F (2020
disasters).
You claimed coronavirus-related or other qualified
2020 disaster distributions on a 2020 Form 8915-E
(2020 disasters), but qualified 2020 disaster
distributions were NOT made to you in 2021
You checked the box on
line 9 or 17 on the 2020
Form 8915-E
You received qualified
distributions for the Alaska
(4585-DR-AK) disaster on
January 1, 2021
You did NOT receive
qualified distributions on
January 1, 2021, for
4585-DR-AK
Complete Part IV.
Qualified 2020 disaster distributions were not
made to you in 2021 AND you did not file a 2020
Form 8915-E
STOP. You can’t use 2021 Form 8915-F.
24
2022 Form 8915-F (2020 Disasters)
IF . . .
AND . . .
THEN . . .
You didn’t check the box on Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2022
line 11 or 22 on the 2021
Form 8915-F (2020
disasters) AND/OR on
line 9 or 17 on the 2020
Form 8915-E
You checked the box on
line 11 or 22 on the 2021
Form 8915-F (2020
disasters) AND on line 9 or
17 on the 2020 Form
8915-E
Form 8915-F (2020 disasters).
You claimed qualified 2020 disaster distributions
on a 2021 Form 8915-F (2020 disasters) AND you
claimed coronavirus-related distributions or other
qualified 2020 disaster distributions on a 2020
Form 8915-E
If you are repaying those distributions, complete lines 14 and 25, as applicable, of your
2022 Form 8915-F.
If you aren’t repaying those distributions, you can’t use 2022 Form 8915-F (2020
disasters).
You claimed qualified 2020 disaster distributions
on a 2021 Form 8915-F (2020 disasters) but you
did not claim coronavirus-related distributions or
other qualified 2020 disaster distributions on a
2020 Form 8915-E
Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2022
Form 8915-F (2020 disasters).
You didn’t check the box on
line 11 or 22 on the 2021
Form 8915-F (2020
disasters)
You didn’t checked the box Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2022
on line 9 or 17 on the 2020 Form 8915-F (2020 disasters).
You claimed coronavirus-related distributions or
other qualified 2020 disaster distributions on a
2020 Form 8915-E but not on a 2021 Form 8915-F
(2020 disasters)
Form 8915-E
If you are repaying those distributions, complete lines 14 and 25, as applicable, of your
You checked the box on
2023 Form 8915-F (2020 disasters).
line 9 or 17 on the 2020
If you aren’t repaying those distributions, STOP. You can’t use 2023 Form
Form 8915-E
8915-F.
You did NOT claim qualified 2020 disaster
distributions on a 2021 Form 8915-F (2020
disasters) AND you did not claim
coronavirus-related distributions or other qualified
2020 disaster distributions on a 2020 Form 8915-E
STOP. You can’t use 2023 Form 8915-F (2020 disasters).
—
2023 Form 8915-F (2020 Disasters)
IF . . .
AND . . .
THEN . . .
You did not check the box on line 11
or 22 on that form
Complete lines 12 through 15 and lines 23 through 26, as
applicable, of your 2023 Form 8915-F (2020 disasters).
If you are repaying qualified 2020 disaster distributions
made in 2020 or in 2021, complete lines 14 and 25, as
applicable, of your 2023 Form 8915-F (2020 disasters). .
If you aren’t repaying qualified 2020 disaster distributions
made in 2020 or in 2021, you can’t use 2023 Form 8915-F
(2020 disasters).
You claimed qualified 2020 disaster distributions on a 2021 Form
8915-F (2020 disasters)
You checked the box on line 11 or 22
on that form
If you are repaying coronavirus-related distributions or
other qualified 2020 disaster distributions, complete lines
14 and 25, as applicable, of your 2023 Form 8915-F (2020
disasters).
If you aren’t repaying coronavirus-related
distributions or other qualified 2020 disaster
distributions, STOP. You can’t use 2023 Form 8915-F
(2020 disasters).
You claimed coronavirus-related distributions or other qualified 2020
disaster distributions on a 2020 Form 8915-E and you did NOT claim
qualified 2020 disaster distributions on a 2021 Form 8915-F (2020
disasters)
—
—
You did NOT claim qualified 2020 disaster distributions on a 2021
Form 8915-F (2020 disasters) AND you did not claim
coronavirus-related distributions or other qualified 2020 disaster
distributions on a 2020 Form 8915-E
STOP. You can’t use 2023 Form 8915-F (2020
disasters).
Note. This is the last year in which a coronavirus-related distribution can be repaid. You cannot repay a coronavirus-related distribution later than 3 years and one day after the
coronavirus-related distribution was received.
25
2024 Form 8915-F (2020 Disasters)
IF . . .
AND . . .
THEN . . .
You claimed qualified 2020 disaster distributions other than
coronavirus-related distributions on a 2020 Form 8915-E and you did
NOT claim qualified 2020 disaster distributions on a 2021 Form
8915-F (2020 disasters)
If you are repaying qualified 2020 disaster distributions
other than coronavirus-related distributions, complete lines
14 and 25, as applicable, of your 2024 Form 8915-F (2020
disasters).
If you aren’t repaying qualified 2020 disaster
distributions other than coronavirus-related
distributions, STOP. You can’t use 2024 Form 8915-F
(2020 disasters).
—
—
You did NOT claim qualified 2020 disaster distributions on a 2021
Form 8915-F (2020 disasters) AND you did not claim
coronavirus-related distributions or other qualified 2020 disaster
distributions on a 2020 Form 8915-E
STOP. You can’t use 2024 Form 8915-F (2020
disasters).
Note: Coronavirus-related distributions can NOT be repaid after 2023.
26
3. Complete lines 23 through 26
No qualified disaster distributions
It can also occur if no qualified
•
Part II. Form 8915-F (2021 and
Later Disasters): Lines To Use
For qualified 2021 and later
disasters, follow the instructions in
the numerical bullet below that best
describe your situation.
1. Complete Part I and, as
applicable, Parts II, III, and IV if
qualified disaster distributions were
made to you this year for a disaster
listed in item C of this year’s Form
8915-F.
if:
disaster distributions were made to
you this year; on, an earlier Form
8915-F, you did not check the box on
line 11 and/or 22 (thus spreading the
income over 3 years); the 3 years for
reporting income on your
•
were made to you this year.
•
On an earlier Form 8915-F, you did
not check the box on line 22 (thus
spreading the income over 3 years)
and, on line 23 of this year’s Form
8915-F, you must report income from
those distributions.
distributions has passed; the
repayment period for the qualified
disaster distributions has not ended;
and you received no qualified
distributions this year.
You received no qualified
•
distributions this year.
4. Complete line 14 and/or 25, as
applicable, if you are only making
repayments this year.
5. Complete Part IV also in any of
the scenarios above if you received
qualified distributions this year.
6. Complete Part IV if you
received qualified distributions this
year and if you are not completing
Part I, and are not required to
complete any lines in Part II or III, on
this year’s Form 8915-F.
2. Complete lines 12 through 15
if:
No qualified disaster distributions
•
This can occur if no qualified
•
were made to you this year.
disaster distributions were made to
you this year; on, an earlier Form
8915-F, you checked the box on
line 11 and/or 22 (thus not spreading
the income over 3 years); the
On an earlier Form 8915-F, you did
•
not check the box on line 11 (thus
spreading the income over 3 years)
and, on line 12 of this year’s Form
8915-F, you must report income from
those distributions.
repayment period for the disaster has
not ended; and you received no
qualified distributions this year.
You received no qualified
•
distributions this year.
27
Appendix B, Worksheets
Blank Worksheets 1A-1,1B, 2, 3, 4,
and 5 are in this appendix. If you
complete any of these worksheets in
determining amounts to enter on
lines 1a through 5, 12, 14, 23, and
25, of this year’s Form 8915-F, attach
the page(s) with the completed
worksheet(s) to this year’s Form
8915-F.
28
Keep for Your Records
Worksheet 1A-1.
Name
Social Security No.
(b)
(a)
(c)
First Form 8915-F
Total distributions in this year Qualified disaster distributions
Allocation of column (b)
2
3
4
Distributions from retirement plans (other than
IRAs) made this year
Distributions from traditional, SEP, and SIMPLE
IRAs made this year
Distributions from Roth IRAs made this year
(a)
Available distributions for this year
Second Form 8915-F
2
3
4
Enter, in column (a), distributions from retirement plans (other
than IRAs) made this year.
Enter, in column (a), distributions from traditional, SEP, and
SIMPLE IRAs made this year.
Enter, in column (a), distributions from Roth IRAs made this
year.
29
Worksheet 1B: Use if you are directed on line 1a of your Form 8915-F to
use Worksheet 1B.
Keep for Your Records
Name
Social Security No.
(X)
Qualified _____2disaster distributions made in _____1
Worksheet 1B for Form 8915-F
(a)
(b)
Qualified
Total
available
_____2disaster
distributions
made in _____1
distributi
ons in
_____ 1
(Total for all
Disaster 1 Disaster 2
Disaster 3
Disaster 4
disasters)
________3 ________3
________4 ________4
________5 ________5
________3
________4
________5
________3
________4
________5
1 You do not need to use Worksheet 1B if you checked
2020 in item B of this year's Form 8915-F.
If you checked the same year in both item A and
•
item B on this year's Form 8915-F, enter -0- for each
listed Disaster in column X.
If you did not enter in item C of a prior year's Form
•
8915-F any of the disasters listed in the table at the top
of Part I of this year's Form 8915-F, enter -0- for each
listed Disaster in column X.
If you only entered one disaster in the table at the
•
top of Part I of this year's Form 8915-F and that was
the only disaster you listed in item C of the prior year's
Form 8915-F, enter the amount from line 6 of the prior
year's Form 8915-F.
For each Disaster listed in the table at the top of
•
Part I of this year's Form 8915-F that was not listed in
item C on a Form 8915-F for a prior year, enter -0- in
column (X).
If you listed two or more disasters in the table at the
•
top of Part I of this year's Form 8915-F and you filed a
Form 8915-F for a prior year on which you listed in item
C some or all of those disasters, enter in column (X)
the amounts from line 5 in column (X) of the prior
year's Worksheet 1B. If you did not use Worksheet 1B
in that prior year, allocate the amount from line 6 of that
prior year's Form 8915-F among the Disasters on
line 1 of this worksheet using any reasonable method,
except if all of the disasters listed on the prior year's
Form 8915-F are not listed on this year’s table at the
top of Part I. In the latter case, allocate the amount on
line 6 of that prior year's Form 8915-F first to the
disasters not listed in the table at the top of Part I of
this year's Form 8915-F, and allocate any remaining
amount among the Disasters on line 1 of this
Worksheet 1B using any reasonable method.
Note. If the amount on line 1 of this worksheet is
$22,000 or more for a disaster, you cannot have
qualified disaster distributions in this year for that
disaster. Remove that disaster from the list at the
top of Part I on page 1 of this year's Form 8915-F
and exclude it from your calculations for Part I of
this year's Form 8915-F.
2
3
4
5
Distributions from retirement plans (other than IRAs)
Distributions from traditional, SEP, and SIMPLE IRAs
Distributions from Roth IRAs
Totals. Add lines 2 through 4.
1 Enter year checked in item A.
2 Enter year checked in item B.
3 Enter the disaster's FEMA number.
4 Enter the date the distribution period for the disaster begins.
5 Enter the date the distribution period for the disaster ends.
30
Worksheet 2 for Line 12. Total Income From Other- Than-IRA Distribu-
tions Made in Prior Years
Keep for Your Records
Name
SSN
Before you begin.
From this year's form:
Enter the disaster year you checked in item B _________
Enter the tax return year you checked in item A _________
•
•
1.
2.
3.
Enter the amount from column (c) of Worksheet 2: Supplemental Information . . . . . . . . . . . . . . .
Enter the amount from column (d) of Worksheet 2: Supplemental Information . . . . . . . . . . . . . . .
Enter the total of lines 1 and 2 here and on line 12 of this year’s Form 8915-F . . . . . . . . . . . . . . .
1.
2.
3.
31
Worksheet 2: Supplemental Information
This section provides the information you will need to complete lines 1 and 2 of Worksheet 2.
(a)
(b)
(c)
(d)
Disaster Year (item B)
Tax Return year (item A) Worksheet 2, line 1: Enter amount, if any, from your:
Worksheet 2, line 2: Enter amount, if any, from your:
2021
2022
2023
2024
2020 Form 8915-E, line 9 (if you checked the box on that line,
enter -0-)
0
2021 Form 8915-F (2020 disasters), line 11 (if you checked the box 2020 Form 8915-E, line 9 (if you checked the box on that line,
on that line, enter -0-)
enter -0-)
2020
0
0
2021 Form 8915-F (2020 disasters), line 11 (if you checked the box
on that line, enter -0-)
0
Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2021 disasters), line 11, for the tax year
shown. If you checked the box on that line, enter -0-.
Disaster Year (item B)
Tax Return year (item A)
Worksheet 2, line 1
Worksheet 2, line 2
2021
2022
2023
2024
2025
2026
0
2021
2022
2023
0
0
0
2021
2022
2023
0
2021
0
Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2022 disasters), line 11, for the tax year
shown. If you checked the box on that line, enter -0-.
Disaster Year (item B)
Tax Return year
(item A)
Worksheet 2, line 1
Worksheet 2, line 2
2022
2023
2024
2025
2026
2027
0
2022
2023
2024
0
0
0
2022
2023
2024
0
2022
0
Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2023 disasters), line 11, for the tax year
shown. If you checked the box on that line, enter -0-.
Disaster Year (item B)
Tax Return year
(item A)
Worksheet 2, line 1
Worksheet 2, line 2
2023
2024
2025
2026
2027
2028
0
2023
2024
2025
0
0
0
2023
2024
2025
0
2023
0
Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2024 disasters), line 11, for the tax year
shown. If you checked the box on that line, enter -0-.
Disaster Year (item B)
Tax Return year
(item A)
Worksheet 2, line 1
Worksheet 2, line 2
2024
2025
2026
2027
2028
2029
0
2024
2025
2026
0
0
0
2024
2025
2026
0
2024
0
For Disasters that begin after 2024
Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (______ * disasters), line 11, for the tax year
shown. If you checked the box on that line, enter -0-.
Disaster Year (item B)
Tax Return year (item A)
Worksheet 2, line 1
Worksheet 2, line 2
______*
______**
0
______*
______**
______***
0
0
0
______***
______****
______*****
______******
_____*
______**
______***
0
______*
0
* The year you checked in item B.
** Add 1 year to the year you checked in item B.
*** Add 2 years to the year you checked in item B.
**** Add 3 years to the year you checked in item B.
***** Add 4 years to the year you checked in item B.
****** Add 5 years to the year you checked in item B.
32
Keep for Your Records
Worksheet 3
Name
SSN
1.
Enter the amount, if any, from last year's Form 8915-F, line 14, except as follows.
If you are completing 2021 Form 8915-F (2020 disasters), enter the amount, if any, from your
2020 Form 8915-E, line 10.
If you are completing 2023 Form 8915-F (2021 disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 14, if you completed that form. If you didn't complete
that form, enter the amount, if any, from your 2021 Form 8915-F (2021 disasters),
line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2.
Enter the amount, if any, from last year's Form 8915-F, line 13, except as follows.
If you are completing 2021 Form 8915-F (2020 disasters), enter the amount, if any, from your
2020 Form 8915-E, line 9.
If you are completing 2023 Form 8915-F (2021 disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 13, if you completed that form. If you didn't complete
that form, enter the amount, if any, from your 2021 Form 8915-F (2021 disasters),
line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3a.
b.
3a.
ꢀb.
ꢀc.
4.
Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from line 3a that you have already carried back to a prior year . . . . . . . . . . .
Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c.
Enter the total amount of any repayments you made, with respect to this year’s Form 8915-F,
before filing this year's tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the total of lines 3c and 4 here and on line 14 of this year's Form 8915-F . . . . . . . . . . . .
4.
5.
5.
33
Worksheet 4 for Line 23. Total Income From IRA Distributions Made in
Prior Years
Keep for Your Records
Name
SSN
Before you begin.
From this year's form:
Enter the disaster year you checked in item B _________
Enter the tax return year you checked in item A _________
•
•
1.
2.
3.
Enter the amount from column (c) of Worksheet 4: Supplemental Information . . . . . . . . . . . .
Enter the amount from column (d) of Worksheet 4: Supplemental Information . . . . . . . . . . . .
Enter the total of lines 1 and 2 here and on line 23 of this year’s Form 8915-F . . . . . . . . . . . .
1.
2.
3.
34
Keep for Your Records
Worksheet 4: Supplemental Information
This section provides the information you will need to complete lines 1 and 2 of Worksheet 4.
(a)
(b)
(c)
(d)
Disaster Year (item B)
Tax Return year (item A) Worksheet 4, line 1: Enter amount, if any, from your:
Worksheet 4, line 2: Enter amount, if any, from your:
2021
2022
2023
2024
2020 Form 8915-E, line 17 (if you checked the box on that line,
enter -0-)
0
2021 Form 8915-F (2020 disasters), line 22 (if you checked the box 2020 Form 8915-E, line 17 (if you checked the box on that line,
on that line, enter -0-)
enter -0-)
2020
0
0
2021 Form 8915-F (2020 disasters), line 22 (if you checked the box
on that line, enter -0-)
0
Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2021 disasters), line 22, for the tax year
shown. If you checked the box on that line, enter -0-.
Disaster Year (item B)
Tax Return year (item A)
Worksheet 4, line 1
Worksheet 4, line 2
2021
2022
2023
2024
2025
2026
0
2021
2022
2023
0
0
0
2021
2022
2023
0
2021
0
Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2022 disasters), line 22, for the tax year
shown. If you checked the box on that line, enter -0-.
Disaster Year (item B)
Tax Return year
(item A)
Worksheet 4, line 1
Worksheet 4, line 2
2022
2023
2024
2025
2026
2027
0
2022
2023
2024
0
0
0
2022
2023
2024
0
2022
0
Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2023 disasters), line 22, for the tax year
shown. If you checked the box on that line, enter -0-.
Disaster Year (item B)
Tax Return year
(item A)
Worksheet 4, line 1
Worksheet 4, line 2
2023
2024
2025
2026
2027
2028
0
2023
2024
2025
0
0
0
2023
2024
2025
0
2023
0
Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2024 disasters), line 22, for the tax year
shown. If you checked the box on that line, enter -0-.
Disaster Year (item B)
Tax Return year
(item A)
Worksheet 4, line 1
Worksheet 4, line 2
2024
2025
2026
2027
2028
2029
0
2024
2025
2026
0
0
0
2024
2025
2026
0
2024
0
For Disasters that begin after 2024
Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (______* disasters), line 22, for the tax year
shown. If you checked the box on that line, enter -0-.
Disaster Year (item B)
Tax Return year (item A)
Worksheet 4, line 1
Worksheet 4, line 2
______*
______**
0
______*
______**
______***
0
0
0
______***
______****
______*****
______******
______*
______**
______***
0
______*
0
* The year you checked in item B.
** Add 1 year to the year you checked in item B.
*** Add 2 years to the year you checked in item B.
**** Add 3 years to the year you checked in item B.
***** Add 4 years to the year you checked in item B.
****** Add 5 years to the year you checked in item B.
35
Keep for Your Records
Worksheet 5
Name
SSN
1.
Enter the amount, if any, from last year's Form 8915-F, line 25, except as follows.
If you are completing 2021 Form 8915-F (2020 disasters), enter the amount, if any, from your 2020
Form 8915-E, line 18.
If you are completing 2023 Form 8915-F (2021 disasters), enter the amount, if any, from your 2022
Form 8915-F (2021 disasters), line 25, if you completed that form. If you didn't complete that form,
enter the amount, if any, from your 2021 Form 8915-F (2021 disasters), line 25 . . . . . . . . . . . . . . .
1.
2.
Enter the amount, if any, from last year's Form 8915-F, line 24, except as follows.
If you are completing 2021 Form 8915-F (2020 disasters), enter the amount, if any, from your 2020
Form 8915-E, line 17.
If you are completing 2023 Form 8915-F (2021 disasters), enter the amount, if any, from your 2022
Form 8915-F (2021 disasters), line 24, if you completed that form. If you didn't complete that form,
enter the amount, if any, from your 2021 Form 8915-F (2021 disasters), line 24 . . . . . . . . . . . . . . .
Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from line 3a that you have already carried back to a prior year . . . . . . . . . . . . . . .
Subtract line 3b from line 3a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3a.
b.
3a.
ꢀb.
ꢀc.
4.
c.
Enter the total amount of any repayments you made, with respect to this year's Form 8915-F, before
filing this year's tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the total of lines 3c and 4 here and on line 25 of this year's Form 8915-F. . . . . . . . . . . . . . . . .
4.
5.
5.
36
disaster declaration date. Scan down
to that date in the "Later of
disaster distributions for your disaster
was August 27, 2023.
Appendix C, Last Day To
Make Qualified Disaster
Distributions for Your
Disaster
Declaration and Beginning Date"
column. The last day on which you
can make qualified disaster
We add here the two dates not in
the table below. For a disaster for
which the later of the disaster
declaration date and disaster
beginning date was:
distributions for your disaster will be
the corresponding date in the "Last
Day To Make Qualified Disaster
Distribution for Disaster" column. For
example, if the later of your disaster's
declaration or beginning date was
March 1, 2023, the table below
shows the last day to make qualified
This is the appendix referenced in All
distribution period, earlier. This
December 30, 2022, the last day to
•
make qualified disaster distributions
for the disaster was June 27, 2023;
or
appendix counts the 179 days for
you. To use this appendix, you must
first determine which is later, your
disaster beginning date or your
December 31, 2022, the last day to
•
make qualified disaster distributions
for the disaster was June 28, 2023.
Last Day To Make Qualified Disaster Distributions for Your Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for Disaster
January 2023
February 2023
March 2023
1
June 29, 2023
1
July 30, 2023
1
August 27, 2023
2
30
2
31
2
28
3
July 1, 2023
3
August 1, 2023
3
29
4
2
4
2
4
30
5
3
5
3
5
31
6
4
6
4
6
September 1, 2023
7
5
7
5
7
2
8
6
8
6
8
3
9
7
9
7
9
4
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
8
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
8
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
5
9
9
6
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
37
Last Day To Make Qualified Disaster Distributions for Your Disaster (continued)
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Qualified Disaster
Distribution for Disaster
Distribution for Disaster
April 2023
May 2023
1
June 2023
1
September 27, 2023
October 27, 2023
1
November 27, 2023
2
28
2
28
2
28
3
29
3
29
3
29
4
30
4
30
4
30
5
October 1, 2023
5
31
5
December 1, 2023
6
2
6
November 1, 2023
6
2
7
3
7
2
7
3
8
4
8
3
8
4
9
5
9
4
9
5
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
6
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
5
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
6
7
6
7
8
7
8
9
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
38
Last Day To Make Qualified Disaster Distributions for Your Disaster (continued)
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for Disaster
July 2023
1
August 2023
September 2023
December 27, 2023
1
January 27, 2024
1
February 27, 2024
2
28
2
28
2
28
3
29
3
29
3
29
4
30
4
30
4
March 1, 2024
5
31
5
31
5
2
6
January 1, 2024
6
February 1, 2024
6
3
7
2
7
2
7
4
8
3
8
3
8
5
9
4
9
4
9
6
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
5
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
5
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
7
6
6
8
7
7
9
8
8
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
9
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
39
Last Day To Make Qualified Disaster Distributions for Your Disaster (continued)
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for Disaster
October 2023
November 2023
December 2023
1
March 28, 2024
1
April 28, 2024
1
May 28, 2024
2
29
2
29
2
29
3
30
3
30
3
30
4
31
4
May 1, 2024
4
31
5
April 1, 2024
5
2
5
June 1, 2024
6
2
6
3
6
2
7
3
7
4
7
3
8
4
8
5
8
4
9
5
9
6
9
5
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
6
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
7
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
6
7
8
7
8
9
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
40
Last Day To Make Qualified Disaster Distributions for Your Disaster (continued)
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for Disaster
January 2024
February 2024
March 2024
1
June 28, 2024
1
July 29, 2024
1
August 27, 2024
2
29
2
30
2
28
3
30
3
31
3
29
4
July 1, 2024
4
August 1, 2024
4
30
5
2
5
2
5
31
6
3
6
3
6
September 1, 2024
7
4
7
4
7
2
8
5
8
5
8
3
9
6
9
6
9
4
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
7
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
7
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
5
8
8
6
9
9
7
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
41
Last Day To Make Qualified Disaster Distributions for Your Disaster (continued)
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for Disaster
April 2024
May 2024
1
June 2024
1
September 27, 2024
October 27, 2024
1
November 27, 2024
2
28
2
28
2
28
3
29
3
29
3
29
4
30
4
30
4
30
5
October 1, 2024
5
31
5
December 1, 2024
6
2
6
November 1, 2024
6
2
7
3
7
2
7
3
8
4
8
3
8
4
9
5
9
4
9
5
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
6
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
5
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
6
7
6
7
8
7
8
9
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
42
Last Day To Make Qualified Disaster Distributions for Your Disaster (continued)
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for Disaster
July 2024
1
August 2023
September 2024
December 27, 2024
1
January 27, 2025
1
February 27, 2025
2
28
2
28
2
28
3
29
3
29
3
March 1, 2025
4
30
4
30
4
2
5
31
5
31
5
3
6
January 1, 2025
6
February 1, 2025
6
4
7
2
7
2
7
5
8
3
8
3
8
6
9
4
9
4
9
7
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
5
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
5
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
8
6
6
9
7
7
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
8
8
9
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
43
Last Day To Make Qualified Disaster Distributions for Your Disaster (continued)
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for
Disaster
Later of
Declaration or
Beginning Date
Last Day To Make
Qualified Disaster
Distribution for Disaster
October 2024
November 2024
December 2024
1
March 29, 2025
1
April 29, 2025
1
May 29, 2025
2
30
2
30
2
30
3
31
3
May 1, 2025
3
31
4
April 1, 2025
4
2
4
June 1, 2025
5
2
5
3
5
2
6
3
6
4
6
3
7
4
7
5
7
4
8
5
8
6
8
5
9
6
9
7
9
6
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
7
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
8
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
7
8
9
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23