Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments
Form 8915-F reports retirement plan distributions taken because of a qualified disaster, spreads the income over multiple years if you choose, and tracks any repayments. Complete the official IRS PDF online and download it for your return.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8915-F?
Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments, is used by people affected by qualified disasters occurring in 2020 or later, including coronavirus-related distributions, to report special disaster distributions from IRAs and workplace retirement plans. These distributions get favorable treatment, such as spreading the taxable income over three years and an exception to the early distribution penalty.
The form replaced Form 8915-E starting in 2021 and is designed as a "forever" form: instead of a new form each year, you check boxes for the tax year you are filing and the year the disaster was declared. It also tracks repayments you make back to a retirement plan, which can reduce the income you already reported.
Who files 8915-F?
- Taxpayers who took a qualified disaster distribution from an IRA or employer retirement plan
- People spreading a prior-year disaster distribution over three years and reporting this year’s share
- Anyone repaying part or all of a qualified disaster distribution to a retirement account
- Filers who received qualified distributions for a home purchase in a disaster area that fell through
How to fill out 8915-F
- Check the boxes at the top for your tax year and the disaster year, then list the FEMA disaster declaration that applies.
- Report your qualified disaster distributions from retirement plans and IRAs in the parts that match your situation.
- Choose whether to include all the income this year or spread it over three years, following the line instructions.
- Enter any repayments you made to a retirement plan, which reduce the taxable amount you report.
- Download the completed PDF and attach it to your Form 1040, carrying the taxable amounts to the lines the instructions specify.
Quick fill 8915-F on this page
Prefer to see the form itself while you type? Open 8915-F in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
What counts as a qualified disaster distribution?
Generally, a distribution taken from a retirement plan or IRA within the window the law allows for a federally declared disaster, where your main home was in the disaster area and you suffered an economic loss. Dollar limits and timing rules apply, so check the current instructions for your disaster.
Do I file Form 8915-F every year?
You file it for each year you have activity to report: the year of the distribution, each year you report a spread portion of the income, and any year you make repayments. The same form is used for every year and disaster, with checkboxes identifying which combination applies.
What happened to Forms 8915-B through 8915-E?
Those forms covered specific earlier disaster years. Form 8915-F replaced Form 8915-E beginning in 2021 and covers disasters occurring in 2020 and later, so most current filers only need Form 8915-F.