i8915-d--2020-00-00

U.S. Individual Income Tax Return

i8915-d--2020-00-00

OMB: 1545-0074

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2020

Instructions for Form 8915-D

Department of the Treasury
Internal Revenue Service

Qualified 2019 Disaster Retirement Plan Distributions and Repayments
Section references are to the Internal Revenue Code
unless otherwise noted.

General Instructions
Future Developments

For the latest information about
developments related to Form 8915-D and
its instructions, such as legislation enacted
after they were published, go to IRS.gov/
Form8915D.

What’s New
Coronavirus-related distributions. Do
not report coronavirus-related distributions
on Form 8915-D. Coronavirus-related
distributions are reported on Form 8915-E,
Qualified 2020 Disaster Retirement Plan
Distributions and Repayments. If you were
impacted by the coronavirus and you made
withdrawals from your retirement plan in
2020 before December 31, you may have
coronavirus-related distributions eligible for
special tax benefits on Form 8915-E.
2019 Puerto Rico Earthquakes disaster
(DR-4473-PR): 2020 distributions. The
Taxpayer Certainty and Disaster Tax Relief
Act of 2020 (enacted December 27, 2020)
added the Puerto Rico Earthquakes disaster
(DR-4473-PR) that started December 28,
2019, to the list of qualified 2019 disasters in
Table 1, later. The distribution period for
qualified 2019 disaster distributions for this
disaster ends June 24, 2021, and not June
16, 2020, as with other qualified 2019
disasters. A distribution for the Puerto Rico
Earthquakes disaster can be a 2020 qualified
distribution for the purchase or construction
of a main home if it was received in 2020
before August 3, 2020. See Part IV under
Specific Instructions, later. The Puerto Rico
Earthquakes disaster is the only qualified
2019 disaster for which qualified distributions
are reportable in 2020 Form 8915-D, Part IV.
Puerto Rico Earthquakes disaster
(DR-4473-PR): 2019 distributions. On
your 2019 Form 8915-D, distributions made
in 2019 on or after December 28 may be
claimed as qualified 2019 disaster
distributions for the Puerto Rico Earthquakes
disaster. The disaster was not listed in
Table 1 of the 2019 Instructions for Form
8915-D at the time the instructions went to
print. You may also claim, on 2019 Form
8915-D, a qualified distribution received in
2019 on or after July 1 for the Puerto Rico
Earthquakes disaster. In order to claim these
tax benefits for 2019, you may need to file an
amended 2019 return or an amended 2019
Form 8915-D, as applicable, if you have
already filed your 2019 return or 2019 Form
Mar 04, 2021

8915-D. See 2019 Form 8915-D and its
instructions for guidance. See also IRS.gov/
Form8915D.

Purpose of Form

Use Form 8915-D if you were adversely
affected by a qualified 2019 disaster listed in
Table 1 at the end of these instructions and
you received a distribution described in
Qualified 2019 Disaster Distribution
Requirements, later.
Both qualified 2019 disaster distributions
and repayments of qualified 2019 disaster
distributions can be made in 2020.

CAUTION

If you need to complete Part I of
2020 Form 8915-C, complete that
form first.

Part I. Use Part I to figure your:
• Total distributions from all retirement
plans (including IRAs),
• Qualified 2019 disaster distributions, and
• Distributions other than qualified 2019
disaster distributions.
Parts II and III. Use Parts II and III to:
• Report your qualified 2019 disaster
distributions;
• Report any repayments of qualified 2019
disaster distributions; and
• Figure the taxable amount, if any, of your
qualified 2019 disaster distributions.
Note. Distributions and repayments from
retirement plans (other than IRAs) are
reported in Part II and distributions and
repayments from IRAs are reported in Part
III.
Part IV. Leave Part IV blank unless your
disaster is the Puerto Rico Earthquakes
disaster (DR-4473-PR) in Table 1. You can
only report qualified distributions on 2020
Form 8915-D for the Puerto Rico
Earthquakes disaster.
Use Part IV of 2020 Form 8915-D to:
• Report that you received qualified
distributions in 2020 for the purchase or
construction of a main home in Puerto Rico
that you repaid, in whole or in part, no later
than June 25, 2021;
• Report any repayments of qualified
distributions received in 2020 (not reported
on 2020 Form 8606, Nondeductible IRAs);
and
• Figure the taxable amount, if any, of your
qualified distributions received in 2020 (not
reported on 2020 Form 8606).

Who Must File

File 2020 Form 8915-D if any of the following
applies.

Cat. No. 73788N

• You received a qualified 2019 disaster
distribution from an eligible retirement plan.
• You received a qualified 2019 disaster
distribution in 2019 that you are including in
income in equal amounts over 3 years.
• You made a repayment of a qualified
2019 disaster distribution in 2020.
• You received a qualified distribution in
2020 for the purchase or construction of a
main home in Puerto Rico that you repaid, in
whole or in part, no earlier than December
28, 2019, and no later than June 25, 2021.
See Qualified Distribution for the
Purchase or Construction of a Main Home in
Qualified 2019 Disaster Areas, and Part
IV—Qualified Distributions for the Purchase
or Construction of a Main Home in Qualified
2019 Disaster Areas, later.

When and Where To File

File 2020 Form 8915-D with your 2020 Form
1040, 1040-SR, or 1040-NR. If you are not
required to file an income tax return but are
required to file Form 8915-D, fill in the
address information on page 1 of Form
8915-D, sign the Form 8915-D, and send it
to the Internal Revenue Service at the same
time and place you would otherwise file Form
1040, 1040-SR, or 1040-NR.
The timing of your distributions and
repayments will determine whether you need
to file an amended return to claim them. If
you need to amend your Form 8915-D, see
Amending Form 8915-D, later.

What Is a Qualified
Disaster Distribution?

For 2020, qualified disaster distributions are
the qualified 2018 disaster distributions
described in 2020 Form 8915-C and its
instructions, the qualified 2019 disaster
distributions described in 2020 Form 8915-D
and these instructions, and the qualified
2020 disaster distributions described in 2020
Form 8915-E and its instructions.

Qualified 2019 Disaster
Distribution
What 2019 Disasters Are
Covered?

In order to have a qualified 2019 disaster
distribution, you must have been adversely
affected by a qualified 2019 disaster: that is,
a disaster listed in Table 1 at the end of
these instructions. These are the only
disasters for which a qualified 2019 disaster
distribution can be reported on Form 8915-D.
See Qualified 2019 Disaster Distribution
Requirements, later.

How Is a Qualified 2019
Disaster Distribution Taxed?

Generally, a qualified 2019 disaster
distribution is included in your income in
equal amounts over 3 years. However, if you
elect, you can include the entire distribution
in your income in the year of the distribution.
If more than one distribution was made
during the year, you must treat all
distributions for that year the same way. Any
repayments made before you file your return
and by the due date (including extensions)
reduce the amount of the distribution
included in your income.
Also, qualified 2019 disaster distributions
aren’t subject to the additional 10% tax on
early distributions.
If a taxpayer who received a
qualified 2019 disaster distribution
CAUTION dies in 2020, 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.

Qualified 2019 Disaster
Distribution Requirements
A distribution is not a qualified 2019
disaster distribution if it is listed in
CAUTION Distributions that are not qualified
2019 disaster distributions, later. Also see
Limit, later, for the dollar limit on qualified
2019 disaster distributions.

Made in 2020. For 2020, a qualified 2019
disaster distribution is any distribution you
received from an eligible retirement plan if all
of the following conditions are met. You must
meet these requirements separately for each
of your disasters that occurred in 2019.
1. The distribution was made in 2020
before June 17. But if the distribution was for
the Puerto Rico Earthquakes disaster that
began December 28, 2019, the distribution
could have been made at any time in 2020.
2. Your main home was located in a
qualified 2019 disaster area listed in Table 1
at any time during the disaster period shown
for that area in Table 1. See Main home,
later. The qualified 2019 disaster area is 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.
If (1) through (3) apply, you can generally
designate any distribution (including periodic
payments and required minimum
distributions) from an eligible retirement plan
as a qualified 2019 disaster distribution,
regardless of whether the distribution was
made on account of a qualified 2019

disaster. Qualified 2019 disaster distributions
are permitted without regard to your need or
the actual amount of your economic loss.
See Eligible retirement plan, later, for the list
of plans from which qualified 2019 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 2019 disaster
distribution. See Distribution of plan loan
offsets, later.
Made in 2019. See 2019 Form 8915-D and
its instructions for guidance on the reporting
of qualified 2019 disaster distributions made
in 2019. However, distributions made for the
Puerto Rico Earthquakes disaster that
otherwise meet the criteria in Qualified 2019
Disaster Distribution Requirements in the
2019 Instructions for Form 8915-D can be
qualified 2019 disaster distributions even
though the disaster began December 28,
2019.
Distributions that are not qualified 2019
disaster distributions. The following
distributions are not qualified 2019 disaster
distributions.
• Corrective distributions of elective
deferrals and employee contributions that
are returned to the employee (together with
the income allocable thereto) in order to
comply with the section 415 limitations.
• Excess elective deferrals under section
402(g), excess 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).
• The costs 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 Regulation
section 1.402(a)-1(e)(1)(i).
Limit. For each qualified 2019 disaster, the
total of your qualified 2019 disaster
distributions from all plans is limited to
$100,000. If you have distributions from
more than one type of plan, such as a 401(k)
plan and an IRA, and the total exceeds
$100,000 for a qualified 2019 disaster, you
may allocate the $100,000 limit among the
plans by any reasonable method.
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 plan.
• A traditional, SEP, SIMPLE, or Roth IRA.
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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 Form 1099-R, box 1.
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.

Additional Tax

Qualified 2019 disaster distributions aren’t
subject to the additional 10% tax (or the 25%
additional tax for certain distributions from
SIMPLE IRAs) on early distributions and
aren’t required to be reported on Form 5329.
However, any distributions you received in
excess of the $100,000 qualified 2019
disaster distribution limit for a qualified 2019
disaster may be subject to the additional tax.
Note. If you choose to treat a distribution as
a qualified 2019 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 2019
Disaster Distribution
Do not use this form to report
repayments of qualified 2016, 2017,
CAUTION 2018, or 2020 disaster distributions.
Instead, see Forms 8915-A, 8915-B, 8915-C,
or 8915-E, respectively, and their
instructions.

If you choose, you can generally repay any
portion of a qualified 2019 disaster
distribution that is eligible for tax-free rollover
treatment to an eligible retirement plan. Also,
you can repay a qualified 2019 disaster
distribution made on account of hardship
from a retirement plan. However, see
Exceptions, later, for qualified 2019 disaster
distributions you can’t repay.
Your repayment can't be made any earlier
than the day after the date you received the
qualified 2019 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.
Include on 2020 Form 8915-D any
repayments you make before filing your 2020
return. Any repayments you make will reduce
the amount of qualified 2019 disaster

Instructions for Form 8915-D (2020)

distributions reported on your return for
2020. Do not include on your 2020 Form
8915-D any repayments you make later than
the due date (including extensions) for filing
your 2020 return. If you make a repayment in
2021 after you file your 2020 return, the
repayment will reduce the amount of your
qualified 2019 disaster distributions included
in income on your 2021 return if you have
spread the income over 3 years, unless you
are eligible to amend your 2020 return (or
your 2019 return, if applicable). See
Amending Form 8915-D, later. Also, if you
have spread the income over 3 years, any
excess repayments you make for 2020 will
be carried forward to your 2021 return or
back to your 2019 return, as applicable.
Example. You suffered economic losses
in Louisiana as the result of a disaster that
began July 10, 2019. You received qualified
2019 disaster distributions in the amount of
$75,000 on January 30, 2020, and $15,000
on March 30, 2020. You wish to treat a
contribution of $90,000 you made on
February 26, 2020, as a repayment of both
distributions. Only $75,000 can be reported
as a qualified 2019 disaster distribution
repayment. Repayments can only be made
after the date on which the distribution was
received.
Exceptions. You cannot repay the
following types of distributions.
1. Qualified 2019 disaster distributions
received as a 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:
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.

Qualified Distribution for
the Purchase or
Construction of a Main
Home in Qualified 2019
Disaster Areas
The Puerto Rico Earthquakes
Disaster: Qualified Distribution
Requirements
If the qualified distribution was

TIP received in 2018 (or 2019 for a

qualified 2019 disaster other than
the Puerto Rico Earthquakes disaster), see
the 2019 Instructions for Form 8915-D for
more information.
2020 qualified distributions. There is only
one qualified 2019 disaster for which
qualified distributions can be received in
2020: the Puerto Rico Earthquakes disaster
in Table 1. The qualified distribution must
meet all of the following criteria.

Instructions for Form 8915-D (2020)

1. 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.
2. The distribution was received in 2020
no later than August 2, 2020.
3. The distribution was to be used to
purchase or construct a main home in Puerto
Rico and the main home was not purchased
or constructed because of the Puerto Rico
Earthquakes disaster. The disaster area is
Puerto Rico.
2019 qualified distributions. A qualified
distribution received in 2019 and reported on
2019 Form 8915-D for the Puerto Rico
Earthquakes disaster must meet the
following criteria.
1. 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.
2. The distribution was received in 2019
no earlier than July 1.
3. The distribution was to be used to
purchase or construct a main home in Puerto
Rico and the main home was not purchased
or constructed because of the Puerto Rico
Earthquakes disaster. The disaster area is
Puerto Rico.
To see the criteria that must be met
TIP for 2019 qualified distributions for
other qualified 2019 disasters, see
the Instructions for 2019 Form 8915-D.

The Puerto Rico Earthquakes
Disaster: Repayment of a
Qualified Distribution for the
Purchase or Construction of a
Main Home

If you received a qualified distribution for the
Puerto Rico Earthquakes disaster to
purchase or construct a main home, you can
choose to repay that distribution to an
eligible retirement plan on or after December
28, 2019, and no later than June 25, 2021.
For this purpose, an eligible retirement plan
is any plan, annuity, or IRA to which a
rollover can be made.
If you are repaying a qualified
distribution for a qualified 2019
CAUTION disaster other than the Puerto Rico
Earthquakes disaster, the repayment must
be made no later than June 17, 2020. If the
qualified distribution was for the Puerto Rico
Earthquakes disaster, the repayment can be
made up to June 25, 2021.

Amounts relating to qualified distributions
for the Puerto Rico Earthquakes disaster that
are repaid no later than June 25, 2021, 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.
-3-

A qualified distribution (or any portion
thereof) for the Puerto Rico Earthquakes
disaster not repaid before June 26, 2021,
may be taxable in the year of the distribution,
which may be 2020 (or even 2019, see 2019
qualified distributions under Amending Form
8915-D, later) and may be subject to the
additional 10% tax (or the additional 25% tax
for certain SIMPLE IRAs) on early
distributions.
You may be able to designate a qualified
distribution for the Puerto Rico Earthquakes
disaster as a qualified 2019 disaster
distribution if all of the following apply.
1. The distribution was made in 2019 on
or after December 28, or in 2020.
2. The distribution (or any portion
thereof) is not repaid before June 26, 2021.
3. The distribution can otherwise be
treated as a qualified 2019 disaster
distribution. See Qualified 2019 Disaster
Distribution Requirements, earlier.
If the qualified distribution for a

TIP qualified 2019 disaster was received

in 2018 or 2019, see 2018 qualified
distributions and 2019 qualified distributions
under Amending Form 8915-D, later, for
details on repayments.

Amending Form 8915-D

File Form 1040-X, Amended U.S. Individual
Income Tax Return, to amend a return you
have already filed. Generally, Form 1040-X
must be filed within 3 years after the date the
original return was filed, or within 2 years
after the date the tax was paid, whichever is
later.

Qualified 2019 disaster distributions. If,
after filing your 2020 return, you make a
repayment, the repayment may reduce the
amount of your qualified 2019 disaster
distributions reported on that return.
Depending on when a repayment is made,
you may need to file an amended tax return
to refigure your taxable income.
If you make a repayment by the due date
of your 2020 return (including extensions),
include the repayment on your amended
2020 Form 8915-D.
If you make a repayment after the due
date of your 2020 return (including
extensions) but before the due date of your
2021 return (including extensions), include
the repayment on your 2021 Form 8915-D.
However, you may file an amended Form
8915-D for 2020 if either of the following
applies.
• You elected on 2020 Form 8915-D, lines
11 and 26, as applicable, to include all of
your qualified 2019 disaster distributions in
income in 2020 (instead of over 3 years).
• You have spread the income over 3 years,
the amount of the repayment exceeds the
amount of your qualified 2019 disaster
distributions that are included in income on
your 2021 Form 8915-D and you choose to
carry the excess back to your 2020 tax
return. See the example below.

Example. You received a qualified 2019
disaster distribution in the amount of $90,000
in 2020. You choose to spread the $90,000
over 3 years ($30,000 in income for 2020,
2021, and 2022). On November 19, 2021,
you make a repayment of $45,000. For 2021,
none of the qualified 2019 disaster
distribution is included in income. The
excess repayment of $15,000 ($45,000 $30,000) can be carried back to 2020. Also,
instead of carrying the excess repayment
back to 2020, you can choose to carry it
forward to 2022.
You may also file an amended Form
8915-D for 2019 if you made a repayment
after the due date (including extensions) for
your 2020 return and either of the following
applies.
• You elected on 2019 Form 8915-D, lines 9
and 17, as applicable, to include all of your
qualified 2019 disaster distributions in
income in 2019 (instead of over 3 years).
• You have spread the income over 3 years,
the amount of the repayment exceeds the
amount of your qualified 2019 disaster
distributions that are included in income on
your 2021 Form 8915-D (if any) and 2020
Form 8915-D, and you choose to carry back
the excess to your 2019 tax return. See the
example below.
Example. You received a qualified 2019
disaster distribution in the amount of $90,000
in December 2019. You chose to spread the
$90,000 over 3 years ($30,000 in income for
2019, 2020, and 2021). On November 19,
2021, you make a repayment of $75,000.
You use $30,000 to offset the income for
2021. You carry back $30,000 to 2020, and
$15,000 to 2019.
2019 qualified distributions. You may
reduce the amount of a qualified distribution
reported on 2019 Form 8915-D by the
amount of a repayment made in 2020 before
June 18 (made at any time in 2020 if the
qualified 2019 disaster is the Puerto Rico
Earthquakes disaster in Table 1). (See the
section in the 2019 Instructions for Form
8915-D entitled Part IV—Qualified
Distributions for the Purchase or
Construction of a Main Home in Qualified
2019 Disaster Areas for details on 2019
qualified distributions other than those for the
Puerto Rico Earthquakes disaster.) If you
have already filed your 2019 return on which
you reported the distribution, you should file
an amended 2019 return or an amended
Form 8915-D, as applicable, to report the
repayment following the usual rules. See
Part IV in the Specific Instructions, later.
2018 qualified distributions. You may
reduce the amount of a qualified distribution
included in income in 2018 by the amount of
a repayment made in 2020 before June 18.
(See the section in the 2019 Instructions for
Form 8915-D entitled Part IV—Qualified
Distributions for the Purchase or
Construction of a Main Home in Qualified
2019 Disaster Areas for details on 2018
qualified distributions. The Puerto Rico
Earthquakes disaster doesn’t have 2018
qualified distributions.) 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 up to June
17, 2020, you may have a qualified
distribution received in 2018 for which you
are making repayments in 2020. If you have
already filed your 2018 return on which you
reported the distribution, you should file an
amended 2018 return to report the
repayment. On your amended return (Form
1040-X), you will check the 2018 box at the
top of page 1 and enter, in parentheses in
column B of line 1, the amount of the
repayment. In Part III of your amended
return, say: "The amount I reported on [2018
Form 1040, line 4b, or 2018 Form 1040NR,
line 17b, as applicable] is being reduced by a
contribution made [mm/dd/2020] to an
eligible retirement plan in repayment of a
qualified distribution made [mm/dd/2018]
under PL 116-94, sec. 202(b). The disaster
was the [name of the qualified 2019 disaster
from Table 1] disaster."
Example. You received a distribution
from a traditional IRA on December 14,
2018, to construct a home in the Mississippi
Severe Storms, Tornadoes, Straight-line
Winds, And Flooding disaster area which
you did not construct because of that
disaster. The disaster began April 13, 2019,
and the distribution now qualifies as a
qualified distribution. On April 14, 2020, you
made a contribution that qualifies as a
repayment of the distribution. You have
already filed your 2018 return: a Form 1040.
You will need to file a Form 1040-X for 2018
to claim the repayment. On your Form
1040-X, you check the 2018 box at the top of
page 1 and, in parentheses in column B of
line 1, you enter the amount of the
repayment. In Part III of your amended
return, say: "The amount I reported on 2018
Form 1040, line 4b, is being reduced by a
contribution made 04/14/2020 to an eligible
retirement plan in repayment of a qualified
distribution made 12/14/2018 under PL
116-94, sec. 202(b). The disaster was the
Mississippi Severe Storms, Tornadoes,
Straight-line Winds, And Flooding disaster
(DR-4450)."

Specific Instructions
Married filers. If both you and your spouse
are required to file Form 8915-D, file a
separate Form 8915-D for each of you. If you
and your spouse are both filing Forms
8915-D, the $100,000 limits on qualified
2019 disaster distributions and the election
on lines 11 and 26 to include all qualified
2019 disaster distributions in income in 2020
(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 that Form 8915-D.
Foreign address. If you have a foreign
address, enter the city name on the
appropriate line. Do not enter any other
-4-

information on that line, but also complete
the spaces below that line. Do not abbreviate
the country name. Follow the country's
practice for entering the postal code and the
name of the province, county, or state.
Names of disasters. If you are reporting
2019 disaster distributions for only one
disaster, enter the full name of the disaster
on the line titled "Disaster name" in Part I of
Form 8915-D. Include the state, territory, or
tribal government and the FEMA DR number
in Table 1, later. For example, you would
enter "Louisiana Flooding (DR-4462)."
Worksheet 2. If you use Worksheet 2, at
the top of page 1 of Form 8915-D, write the
full name of each disaster for which you are
reporting a qualified 2019 disaster
distribution.

Part I—Total Distributions
From All Retirement Plans
(Including IRAs)
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 Form 1099-R, box 1. Enter the amounts
from all your Forms 1099-R, box 1, on the
appropriate lines in column (a). Because
qualified 2019 disasters occurred in 2019,
the date of the disaster, unlike in 2019 is not
a factor in determining whether a distribution
is an available distribution in 2020.
If also filing 2020 Form 8915-C or
8915-E. If you are also filing 2020 Form
8915-C and have filled in Part I of that form,
you must reduce the total distributions for
each type of plan in column (a) of Form
8915-D by the qualified 2018 disaster
distributions for the corresponding plan on
Form 8915-C, Part I, column (c) (or column
(b) if column (c) has not been completed).
If you have filed 2020 Form 8915-E, see If
also filing 2020 Form 8915-C or 8915-D in
the 2020 Instructions for Form 8915-E.
See the Worksheet 1 example below for
guidance. A blank Worksheet 1 is at the end
of the instructions under Worksheets.
Example. Arnell suffered economic
losses as a result of Texas Severe Storms
And Flooding in 2018 and Tropical Storm
Imelda in 2019. His main home was in Texas
during the disaster period for each disaster.
These events were qualified 2018 and 2019
disasters, respectively. In 2020, he received
a traditional IRA distribution of $140,000 and
another traditional IRA distribution of
$60,000 for a total of $200,000 in
distributions. The distributions were made in
April and May, respectively. He received no
other distributions in 2018, 2019, or 2020. He
is completing both 2020 Form 8915-C and
2020 Form 8915-D. He must complete his
Form 8915-C first. He reports $100,000 from
the April distribution as a qualified 2018
disaster distribution on Form 8915-C. He
reports the remaining $40,000 from the April
distribution and the full $60,000 of the May
distribution for a total of $100,000 in

Instructions for Form 8915-D (2020)

Filled-in Worksheet 1: Use if you complete Part I of 2020 Form 8915-C. Example for Arnell column (a).
Form 8915-C
1

Enter in columns (b) and (c) the amount, if any,
from your 2019 Form 8915-C, line 5, column (b).
If this amount is $100,000 or more, do not
complete this worksheet, you have no qualified
2018 disaster distributions in 2020. If you used
Worksheet 2 in the 2019 Instructions for Form
8915-C, substitute the product of $100,000
times the number of disasters for $100,000 in
the prior sentence.

Distributions from retirement plans (other than
IRAs) made in 2020

Distributions from traditional, SEP, and SIMPLE
IRAs made in 2020

Distributions from Roth IRAs made in 2020

column (a)

column (b)

column (c)

Total available distributions
in 2020

Qualified 2018 disaster
distributions

Allocation of column (b)

-0-

$140,000 April 2020
$60,000 May 2020

$100,000

-0-

column (a)
Total available distributions in 2020
(For lines 2 through 4, enter Form 8915-C, column (a), minus Form 8915-C, column (c), if
completed (otherwise minus Form 8915-C, column (b))

Form 8915-D

........................................

Distributions from retirement plans (other than IRAs) made in
2020

Distributions from traditional, SEP, and SIMPLE IRAs made
in 2020

Distributions from Roth IRAs made in 2020

available distributions under column (a) in
the Form 8915-D portion of his Worksheet 1.
On lines 2 through 4 of column (a) in Part I of
his 2020 Form 8915-D, Arnell enters the
amounts shown in column (a), lines 2
through 4, of Form 8915-D on his Filled-in
Worksheet 1 for the Example.

Use if Reporting Only One 2019
Disaster
Column (b). Follow the instructions in this
section to complete Part I, column (b), if you
have qualified 2019 disaster distributions for
only one disaster in 2020.
If you have more than one qualified

TIP 2019 disaster and your qualified

2019 disaster distributions available
for 2019 and 2020 total $100,000 or less,
see More than one disaster but no more than
$100,000 in distributions below.
Enter on the appropriate lines, in column
(b), any qualified 2019 disaster distributions
(including periodic payments and required
minimum distributions) made in 2020 for the
Puerto Rico Earthquakes disaster (or made
in 2020 no later than June 16 for qualified
2019 disasters other than the Puerto Rico
Earthquakes disaster).
Include only those distributions you wish
to designate as qualified 2019 disaster
distributions. See Qualified 2019 Disaster
Distribution, earlier.

Instructions for Form 8915-D (2020)

.................................................................
-0$100,000
-0-

Also include in column (b), if you choose,
any qualified distribution that is eligible to be
designated as a qualified 2019 disaster
distribution (see Qualified Distribution for the
Purchase or Construction of a Main Home in
Qualified 2019 Disaster Areas, earlier).
Example 1. Mosley suffered economic
losses as a result of the Hurricane Barry
disaster in Table 1. In 2020, he received a
traditional IRA distribution of $100,000. The
distribution was made on June 30. He had
no other distributions in 2019 or 2020.
Mosley cannot apply any of the June 30
distribution to the Hurricane Barry disaster.
Qualified 2019 disaster distributions for
qualified 2019 disasters (other than the
Puerto Rico Earthquakes disaster in Table 1)
can only be made through June 16, 2020.
Example 2. The facts are the same as in
Example 1, except the disaster was the
Puerto Rico Earthquakes disaster in Table 1.
Mosley can apply the entire $100,000 of the
June 30 distribution to the Puerto Rico
Earthquakes disaster. Qualified 2019
disaster distributions for that disaster can be
made through June 24, 2021.
More than one disaster but no more
than $100,000 in distributions. If your
2019 and 2020 qualified disaster
distributions total $100,000 or less, use the
entire total for the earliest available disaster
and follow the instructions in this section
even if you were impacted by more than one
disaster.
-5-

If you have qualified 2019 disaster
distributions for more than one
CAUTION disaster, you must use Worksheet 2,
later, to figure your column (b) amounts
unless your 2019 and 2020 qualified 2019
disaster distributions total $100,000 or less.
See the paragraph immediately above and
the following examples.

Example 1. In 2020, you received
qualified 2019 disaster distributions totaling
$90,000. The distributions were made before
June 17. These were your only distributions
made in 2019 and 2020. You were eligible
for qualified 2019 disaster distributions for
two disasters. Disaster 1: Louisiana
Flooding. Disaster 2: Hurricane Barry. On
your 2020 Form 8915-D, you report the
entire $90,000 distribution under one
disaster: Disaster 1. You do not use
Worksheet 2. You follow the steps in Column
(b) under Use if Reporting Only One 2019
Disaster above.
Example 2. The facts are the same as in
Example 1, except in December 2019, you
received an $8,000 qualified 2019 disaster
distribution that you assigned to Disaster 1,
that you reported on 2019 Form 8915-D, and
that you now report on 2020 Form 8915-D,
line 1, column (b). This was your only
distribution made in 2019. On your 2020
Form 8915-D, you report the entire $98,000
in 2019 and 2020 distributions under one
disaster: Disaster 1. You do not use
Worksheet 2. You follow the steps in under

Column (b) under Use if Reporting Only One
2019 Disaster above.
Column (c). Complete column (c) only if the
total on line 5, column (b), is more than
$100,000 and you are not using Worksheet
2.
If the amount on line 5, column (b), is
more than $100,000, you will need to make
an allocation in column (c) of the
distribution(s) included in column (b). This is
because the total of your qualified 2019
disaster distributions cannot exceed the
$100,000 limit. If you have distributions from
more than one type of retirement plan, such
as an IRA and a 401(k) plan, you may
allocate the $100,000 limit among the plans
by any reasonable method.
Example 1. You received a distribution
from your Roth IRA in the amount of
$130,000 in 2020. The distribution was made
on January 28, 2020. You had an economic
loss due to Texas Severe Storms And
Flooding. You had a main home in Texas
during the period listed in Table 1 for this
disaster. This was your only distribution
made in 2019 or 2020. You entered
$130,000 on line 4, columns (a) and (b). You
would then enter $100,000 on line 4, column
(c), since the distribution is in excess of the
$100,000 limit.
Example 2. Assume the same facts as in
Example 1, except you also received a
distribution from your 401(k) plan in the
amount of $20,000. This distribution was
made on June 16, 2020. You entered
$20,000 on line 2, columns (a) and (b). You
will now need to make an allocation in
column (c) between the two distributions
because the total on line 5, column (b), is
$150,000. You can choose to make the
allocation by any reasonable method, as
long as the total in column (c) does not
exceed $100,000. You choose to allocate
$80,000 to your Roth IRA distribution on
line 4, column (c), and the entire $20,000 to
your 401(k) plan distribution on line 2,
column (c).

Worksheet 2: Use if You Are
Reporting More Than One 2019
Disaster

Do not enter any amounts in column
(c) if you are using Worksheet 2.

CAUTION

Column (b). If you received qualified 2019
disaster distributions for more than one
disaster and your qualified 2019 disaster
distributions made in 2019 and 2020 total
more than $100,000, you must use
Worksheet 2 to figure the amounts you are
entering in column (b).

In Worksheet 2, column (a), enter the
amounts you already have figured for lines 2
through 5 in Part I of 2020 Form 8915-D. In
Worksheet 2, column (X), start by entering
the amounts you are planning to claim as
qualified 2019 disaster distributions made in
2020. A distribution will not be a qualified
2019 disaster distribution if it is made in 2020
after June 16 unless the disaster is the
Puerto Rico Earthquakes disaster. (Qualified
2019 disaster distributions for the Puerto
Rico Earthquakes disaster can be made at
any time in 2020.) Enter the 2020
distributions for each qualified 2019 disaster
in a separate column. Your total qualified
2019 disaster distributions for each disaster
can't exceed $100,000. For simplicity, apply
your distributions in $100,000 amounts as
available to each available disaster,
beginning with the earliest available disaster.
Examples 1 through 4, later, provide
guidance. A blank Worksheet 2 is in
Worksheets at the end of the instructions.
See Use if Reporting Only One 2019
Disaster, earlier, if you have only one
CAUTION disaster, or your qualified 2019
disaster distributions for 2019 and 2020 total
$100,000 or less even if you had more than
one 2019 disaster. If you have total
distributions of more than $100,000 but no
more than $200,000, use $100,000 for the
earliest available disaster and the remaining
amount for your second available disaster.
See the examples below if you have two or
three disasters.

Example 1. Mosley was eligible for
qualified 2019 disaster distributions for the
following disasters. Disaster 1: Louisiana
Severe Storms And Tornadoes. Disaster 2:
Louisiana Flooding. In 2020, he received a
traditional IRA distribution of $140,000. The
distribution was made on April 30. He had no
other distributions for 2019 or 2020. He
completes Worksheet 2. Mosley applies the
distribution up to the $100,000 limit against
each available disaster. He applies $100,000
of the April 30 distribution to Disaster 1 and
$40,000 of the April 30 distribution to
Disaster 2. In column (b), lines 1 through 5,
of his 2020 Form 8915-D, Mosley enters the
amounts from lines 1 through 5 of his filled-in
Worksheet 2, column (b). He leaves column
(c) of his 2020 Form 8915-D blank. See
Mosley's Filled-in Worksheet 2 for
Example 1.
Example 2. The facts are the same as in
Example 1 except in 2019, Mosley had a
$20,000 qualified 2019 disaster distribution
from line 4, column (b), of 2019 Form 8915-D
for Disaster 1. He completes Worksheet 2.
He enters $20,000 on line 1 under Disaster
1. For 2020, Mosley applies the distributions
up to the $100,000 limit against each

-6-

available disaster. He applies $80,000 of the
April 2020 distribution to Disaster 1. With the
$20,000 from 2019, he has reached his
$100,000 limit for that disaster. He applies
$60,000 of the April 2020, distribution to
Disaster 2. In column (b), lines 1 through 5,
of his 2020 Form 8915-D, Mosley enters the
amounts from lines 1 through 5 of his filled-in
Worksheet 2, column (b). He leaves column
(c) of his 2020 Form 8915-D blank. See
Mosley's Filled-in Worksheet 2 for
Example 2.
Example 3. Mosley was eligible for
qualified 2019 disaster distributions for the
following disasters. Disaster 1: Louisiana
Severe Storms And Tornadoes. Disaster 2:
Louisiana Flooding. Disaster 3: Hurricane
Barry. In 2020, he received a traditional IRA
distribution of $240,000 and a Roth IRA
distribution of $30,000 for a total of $270,000
in distributions. These distributions were
made on May 30 and June 16, respectively.
He had no other distributions for 2019 or
2020. He completes Worksheet 2. Mosley
applies the distributions up to the $100,000
limit against each available disaster. He
applies $100,000 of the May distribution to
Disaster 1 and $100,000 of the May
distribution to Disaster 2. Mosley applies the
remaining $40,000 of the May distribution to
Disaster 3. He applies, in addition, the full
$30,000 from the June distribution to
Disaster 3. In column (b), lines 1 through 5,
of his 2020 Form 8915-D, Mosley enters the
amounts from lines 1 through 5 of his filled-in
Worksheet 2, column (b). He leaves column
(c) of his 2020 Form 8915-D blank. See
Mosley's Filled-in Worksheet 2 for
Example 3.
Example 4. The facts are the same as in
Example 3 except in 2019, Mosley had a
$20,000 qualified 2019 disaster distribution
from line 4, column (b), of 2019 Form 8915-D
for Disaster 1. He completes Worksheet 2.
He enters $20,000 on line 1 under Disaster
1. For 2020, Mosley applies the distributions
up to the $100,000 limit against each
available disaster. He applies $80,000 of the
May 2020 distribution to Disaster 1. With the
$20,000 from 2019, he has reached his
$100,000 limit for that disaster. He applies
$100,000 of the May 2020 distribution to
Disaster 2. Mosley applies the remaining
$60,000 of the May 2020 distribution to
Disaster 3. He applies, in addition, the full
$30,000 from the June 2020 distribution to
Disaster 3. In column (b), lines 1 through 5,
of his 2020 Form 8915-D, Mosley enters the
amounts from lines 1 through 5 of his filled-in
Worksheet 2, column (b). He leaves column
(c) of his 2020 Form 8915-D blank. See
Mosley's Filled-in Worksheet 2 for
Example 4.

Instructions for Form 8915-D (2020)

Mosley's Filled-in Worksheets 2: Use if you have qualified 2019 disaster distributions for more than one
disaster and your total qualified 2019 disaster distributions in 2019 and 2020 exceed $100,000.
Mosley’s Filled-in Worksheet 2 for Example 1

(a)

(X)

Total
available
distributions
in 2020
1

2
3

Distributions from traditional, SEP, and
SIMPLE IRAs made in 2020

Distributions from Roth IRAs made in 2020

Totals. Add lines 1 through 4.

Mosley’s Filled-in Worksheet 2 for Example 2

2
3

Distributions from traditional, SEP, and
SIMPLE IRAs made in 2020

Distributions from Roth IRAs made in 2020

Totals. Add lines 1 through 4.

Qualified 2019 disaster distributions
Disaster 4

(Total for all disasters)

-0-

$140,000

$100,000

$40,000

$140,000

-0-

$140,000

$100,000

$40,000

$140,000

(a)

Instructions for Form 8915-D (2020)

Disaster 3

-0-

(X)

• If you did not file 2019 Form 8915-D,
enter -0- for each listed Disaster in column (X).
• If you filed 2019 Form 8915-D and you
only reported one disaster on that form, enter
in column (X) for that disaster the amount from
your 2019 Form 8915-D, line 4, column (b).
• If for your 2019 Form 8915-D you were
required to use Worksheet 2 in the
instructions, enter in column (X) the amounts
from line 4 of column (X), in your Worksheet 2
in the 2019 Form 8915-D instructions.
Note. If the amount on line 1 of this worksheet
is $100,000 or more for a disaster, you cannot
have qualified 2019 disaster distributions in
2020 for that disaster. Do not complete
Worksheet 2 for that disaster.
Distributions from retirement plans (other than
IRAs) made in 2020

Disaster 2

-0-

Total
available
distributions
in 2020
1

Qualified 2019 disaster distributions
Disaster 1

(b)

Qualified 2019 disaster distributions
Disaster 1

Disaster 2

Disaster 3

Qualified 2019 disaster distributions
Disaster 4

(Total for all disasters)

$20,000

-0-

$20,000

-0-

$140,000

$80,000

$60,000

$140,000

-0-

$140,000

$100,000

$60,000

$160,000

-7-

Mosley’s Filled-in Worksheet 2 for Example 3

(a)

(X)

Total
available
distributions
in 2020

Qualified 2019 disaster distributions
Disaster 1

• If you did not file 2019 Form 8915-D,
enter -0- for each listed Disaster in column (X).
• If you filed 2019 Form 8915-D and you
only reported one disaster on that form, enter
in column (X) for that disaster the amount from
your 2019 Form 8915-D, line 4, column (b).
• If for your 2019 Form 8915-D you were
required to use Worksheet 2 in the
instructions, enter in column (X) the amounts
from line 4 of column (X), in your Worksheet 2
in the 2019 Form 8915- D instructions.
Note. If the amount on line 1 of this worksheet
is $100,000 or more for a disaster, you cannot
have qualified 2019 disaster distributions in
2020 for that disaster. Do not complete
Worksheet 2 for that disaster.

Distributions from retirement plans (other than
IRAs) made in 2020

Distributions from traditional, SEP, and
SIMPLE IRAs made in 2020

Distributions from Roth IRAs made in 2020

Totals. Add lines 1 through 4.

Mosley’s Filled-in Worksheet 2 for Example 4

2
3

Distributions from traditional, SEP, and
SIMPLE IRAs made in 2020

Distributions from Roth IRAs made in 2020

Totals. Add lines 1 through 4.

Before you begin line 7: If you are
using Worksheet 2, do not complete
CAUTION line 7 until you have completed
Worksheet 2.

See the instructions for your tax return for
reporting the distributions included on line 7.
See also the Instructions for Form 5329.

Part II—Qualified 2019
Disaster Distributions
From Retirement Plans
(Other Than IRAs)

Complete Part II if any of the following apply.

Qualified 2019 disaster distributions
Disaster 4

(Total for all disasters)

-0-

$240,000

$100,000

$40,000

$240,000

$30,000

-0-

$30,000

$270,000

$100,000

$70,000

$270,000

(a)

Line 7

Disaster 3

-0-

(X)

Disaster 2

-0-

Total
available
distributions
in 2020
1

(b)

Qualified 2019 disaster distributions
Disaster 1

Disaster 2

Disaster 3

Qualified 2019 disaster distributions
Disaster 4

(Total for all disasters)

$20,000

-0-

$20,000

-0-

$240,000

$80,000

$100,000

$60,000

$240,000

$30,000

-0-

$30,000

$270,000

$100,000

$90,000

$290,000

• You have an amount entered on 2020
Form 8915-D, line 2, column (b).
• You had an amount on your 2019 Form
8915-D, line 9, and you did not check the
box on that line.
• You made a repayment in 2020 of
qualified 2019 disaster distribution amounts
from line 8 of 2019 Form 8915-D.
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 Form
1099-R, box 2a (taxable amount), the
difference between Form 1099-R, box 1 and
box 2a, is usually your cost. Enter the
difference on line 9.
-8-

If there is no amount in Form 1099-R,
box 2a, 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 2019 disaster distributions.

Instructions for Form 8915-D (2020)

If you have a Form 1099-R with both
qualified 2019 disaster distributions
CAUTION and nonqualified distributions, you
must separately figure the cost attributable to
each distribution.

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 26, you
must check the box on line 11.
If the taxpayer died during 2020 after
receiving a qualified 2019 disaster
distribution, the taxable amount of the
distribution may not be spread over 3 years.
The remainder of the distribution must be
reported on the tax return of the deceased
taxpayer.
Line 17. At any time during the 3-year
period that begins the day after the date you
received a qualified 2019 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 2019 Disaster Distribution, earlier,
for details.
Enter on line 17 the amount of any
repayments you made before filing your
2020 return. Do not include any repayments
made later than the due date (including
extensions) for that return nor any
repayments of nontaxable amounts. If you
elected to spread the income over 3 years
and you repaid more than the amount on
line 11, the excess will be carried forward to
your 2021 tax return if the distribution was
made in 2019 or 2020. Repayments made
after the due date of your 2020 return
(including extensions) but before the due
date of your 2021 return (including
extensions) will generally be reported on
your 2021 tax return if the distribution was
made in 2019 or 2020 and you elected to
spread the income over 3 years. However,
you may have to file an amended return in
certain situations. See Amending Form
8915-D, earlier.
Example. You received a $90,000
qualified 2019 disaster distribution on March
20, 2020, from your 401(k) plan. You had an
economic loss due to Hurricane Barry. On
April 2, 2021, you repay $30,000 to an IRA.
You file your return on April 10, 2021. Since
the repayment was made before you filed
your return, and not later than the due date
(including extensions), you would enter the
$30,000 repayment on line 17.

Part III—Qualified 2019
Disaster Distributions
From Traditional, SEP,
SIMPLE, and Roth IRAs

Complete Part III if any of the following apply.

Instructions for Form 8915-D (2020)

• You have an amount entered on 2020
Form 8915-D, line 3, column (b), or line 4,
column (b).
• You had an amount on your 2019 Form
8915-D, line 17, and you did not check the
box on that line.
• You made a repayment in 2020 of
qualified 2019 disaster distribution amounts
from line 16 of 2019 Form 8915-D.
Before completing this part, complete
2020 Form 8606 if either of the following
applies.
• You received a qualified 2019 disaster
distribution from a traditional, SEP, or
SIMPLE IRA, and you have a basis in the
IRA.
• You received a qualified 2019 disaster
distribution from a Roth IRA.
For more information, see 2020 Form
8606 and its instructions.
Line 26. If you do not check the box on
line 26, you must spread the amount on
line 25 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 26.
If the taxpayer died during 2020 after
receiving a qualified 2019 disaster
distribution, the taxable amount of the
distribution may not be spread over 3 years.
The remainder of the distribution must be
reported on the tax return of the deceased
taxpayer.
Line 32. At any time during the 3-year
period that begins the day after the date you
received a qualified 2019 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 2019 Disaster Distribution, earlier,
for details.
Enter on line 32 the amount of any
repayments you made before filing your
2020 return. Do not include any repayments
made later than the due date (including
extensions) for that return nor any
repayments of nontaxable amounts. If you
elected to spread the income over 3 years
and you repaid more than the amount on
line 26, the excess will be carried forward to
your 2021 tax return if the distribution was
made in 2019 or 2020. Repayments made
after the due date of your 2020 return
(including extensions) but before the due
date of your 2021 return (including
extensions) will generally be reported on
your 2021 tax return if the distribution was
made in 2019 or 2020 and you elected to
spread the income over 3 years. However,
you may have to file an amended return in
certain situations. See Amending Form
8915-D, earlier.
Example. You received a $90,000
qualified 2019 disaster distribution on March
20, 2020, from your traditional IRA. You had
-9-

an economic loss due to Hurricane Barry. On
April 2, 2021, you repay $30,000 to your
traditional IRA. You file your return on April
10, 2021. Since the repayment was made
before you filed your return, and not later
than the due date (including extensions), you
would enter the $30,000 repayment on
line 32.

Part IV—Qualified
Distributions for the
Purchase or Construction
of a Main Home in
Qualified 2019 Disaster
Areas
Qualified distribution received in 2020:
Puerto Rico Earthquakes disaster only.
Qualified distributions can only be received
in 2020 for the Puerto Rico Earthquakes
disaster in Table 1; and these distributions
must have been received no later than
August 2, 2020. Use Worksheet 3 to
determine the amount to enter on line 35 of
Part IV. See Worksheet 3 and Line-by-line
instructions for Worksheet 3, later.
Complete Part IV if, in 2020, you received
a qualified distribution for the purchase or
construction of a main home in Puerto Rico
that you repaid in whole or in part no later
than June 25, 2021. But see also Line 1
under Line-by-line instructions for Worksheet
3, later.
If you are required to file 2020 Form 8606,
complete that form before you complete this
part.
Note. A distribution made in 2020 for the
purchase or construction of a main home
may be treated as a qualified 2019 disaster
distribution in certain circumstances. See
The Puerto Rico Earthquakes Disaster:
Repayment of a Qualified Distribution for the
Purchase or Construction of a Main Home,
earlier.
Qualified distributions received in 2019.
If in 2020 you are repaying, before June 18
(or at any time in 2020 for the Puerto Rico
Earthquakes disaster in Table 1), a qualified
distribution received in 2019 for the purchase
or construction of a main home in a qualified
2019 disaster area, report the repayment on
a Form 1040-X on which the 2019 check box
has been checked at the top of page 1. But,
if you filed 2019 Form 8915-D alone because
you were not required to file Form 1040 for
2019, report the repayment on an amended
2019 Form 8915-D, that is, a 2019 Form
8915-D on which you have checked the "If
this is an amended return" box.
Qualified distributions received in 2018.
If in 2020 you are repaying, before June 18,
a qualified distribution received in 2018 for
the purchase or construction of a main home
in a 2019 disaster area, report the repayment
following the steps in 2018 qualified
distributions under Amending Form 8915-D,
earlier.

Worksheet 3: Use to determine the amount for line 35 in Part IV of 2020 Form 8915-D.
Note. Only distributions made in 2020 for the Puerto Rico Earthquakes disaster in Table 1 can qualify for Part IV treatment on 2020 Form
8915-D.
1

Did you receive a qualified distribution from a traditional, SEP, SIMPLE, or Roth IRA that is required to be reported on 2020 Form 8606?
If Yes: Complete lines 2 through 6 of this worksheet, only if you had qualified distributions not required to be reported
on 2020 Form 8606.
If No: Go to line 2.

Enter the total amount of qualified distributions you received in 2020 for the purchase or construction of a main home. Don’t include
any amounts reported on 2020 Form 8606. Also, don’t include any distributions, if any, you reported on 2020 Form 8915-E, line 6 or
15; 2020 Form 8915-D, line 8 or 24; or 2020 Form 8915-C, line 8 or 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the applicable cost of distributions, if any

.......................................................

Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the total amount of any repayments you made. See instructions for allowable repayments. Don’t include any repayments treated $
as rollovers on Form 8606 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Taxable amount. Subtract line 5 from line 4. Enter the result here and on 2020 Form 8915-D, line 35.

• If the distribution is from an IRA, include this amount in the total on 2020 Form 1040, 1040-SR, or 1040-NR, line 4b.
• If the distribution is from a retirement plan (other than an IRA), include this amount in the total on 2020 Form 1040, 1040-SR, or
1040-NR, line 5b.
Note. You may be subject to an additional tax on the amount on line 6 of this worksheet. See instructions for line 6 of this worksheet.

Line-by-line instructions for Worksheet
3. The instructions for the lines of
Worksheet 3 are below.
Line 1. If you said "Yes," but are not
required to complete lines 2 through 6 of
Worksheet 3, you still must file 2020 Form
8915-D to show that you received a qualified
distribution in 2020.
Line 2. Enter on line 2 your qualified
distributions (see Qualified Distribution for
the Purchase or Construction of a Main
Home in Qualified 2019 Disaster Areas,
earlier).
Don't include any distributions you
designated as qualified 2019 disaster
distributions reported on line 8 or line 24.
Also, don't include any amounts reported on
2020 Form 8606.
Line 3. Enter on line 3 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 Form
1099-R, box 2a (taxable amount), the
difference between Form 1099-R, box 1 and
box 2a, 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 3. Any cost or basis in an IRA
is figured on 2020 Form 8606 if you made
nondeductible contributions.
If you have a Form 1099-R with both
qualified distributions and
CAUTION nonqualified distributions, you must
separately figure the cost attributable to each
distribution.

qualified distribution to an eligible retirement
plan that accepts rollovers (see The Puerto
Rico Earthquakes Disaster: Repayment of a
Qualified Distribution for the Purchase or
Construction of a Main Home, earlier). You
can't, however, repay more than the amount
of the original distribution.
Enter on line 5 the amount of any
repayments you make no later than June 25,
2021. Don't include any repayments treated
as rollovers on 2020 Form 8606 nor any
repayments of nontaxable amounts.
Line 6. Most distributions from qualified
retirement plans (including IRAs) made to
you before you reach age 59 1/2 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 2019 disaster
area that were not repaid to an eligible
retirement plan before June 26, 2021, 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 June 26, 2021, you may
be able to designate the qualified distribution
as a qualified 2019 disaster distribution. See
The Puerto Rico Earthquakes Disaster:
Repayment of a Qualified Distribution for the
Purchase or Construction of a Main Home,
earlier.

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

Line 5. At any time before June 26,
2021, you can repay any portion of the

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us this information if you made certain
contributions or received certain distributions
from qualified plans, including IRAs, and
other tax-favored accounts. Our legal right to
ask for the information requested on this
form is sections 6001, 6011, 6012(a), and
6109 and their regulations. If you don’t
provide this information, or you provide
incomplete or false information, you may be
subject to penalties. You are not required to
provide the information requested on a form
that is subject to the Paperwork Reduction
Act unless the form displays a valid OMB
control number. Books or 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.
The average time and expenses required
to complete and file this form will vary
depending on individual circumstances. For
the estimated averages, see the instructions
for your income tax return.
If you have suggestions for making this
form simpler, we would be happy to hear
from you. See the instructions for your
income tax return.

Worksheets

Blank Worksheets 1 and 2 follow. A blank
Worksheet 3 is in Part IV, earlier.

Instructions for Form 8915-D (2020)

Worksheet 1: Use if you complete Part I of 2020 Form 8915-C.
Form 8915-C
1

Enter in columns (b) and (c) the amount, if any, from
your 2019 Form 8915-C, line 5, column (b). If this
amount is $100,000 or more, do not complete this
worksheet, you have no qualified 2018 disaster
distributions in 2020. If you used Worksheet 2 in the
2019 Instructions for Form 8915-C, substitute the
product of $100,000 times the number of disasters for
$100,000 in the prior sentence.

Distributions from retirement plans (other than IRAs)
made in 2020

Distributions from traditional, SEP, and SIMPLE IRAs
made in 2020

Distributions from Roth IRAs made in 2020

column (a)

column (b)

column (c)

Total available distributions in
2020

Qualified 2018 disaster distributions

Allocation of column (b)

column (a)
Total available distributions in 2020
(For lines 2 through 4, enter Form 8915-C, column (a), minus Form 8915-C, column (c), if completed
(otherwise minus Form 8915-C, column (b))

Form 8915-D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Distributions from retirement plans (other than IRAs) made in 2020

Distributions from traditional, SEP, and SIMPLE IRAs made in 2020

Distributions from Roth IRAs made in 2020

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Worksheet 2: Use if you have qualified 2019 disaster distributions for more than one disaster and your total qualified 2019 disaster distributions in 2019 and 2020 exceed $100,000.
Worksheet for Form 8915–D

(a)

(X)

(b)

Total
available
distributions
in 2020

Qualified 2019 disaster distributions

Disaster 1

Disaster 2

Distributions from retirement plans (other than
IRAs) made in 2020

Distributions from traditional, SEP, and
SIMPLE IRAs made in 2020

Distributions from Roth IRAs made in 2020

Totals. Add lines 1 through 4.

Instructions for Form 8915-D (2020)

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Disaster 3

Disaster 4

(Total for all disasters)

Table 1. Qualified 2019 Disaster Areas for Form 8915-D
Disaster Area

Qualified 2019 Disaster

Date of Declaration

Disaster Period aka Incident Period

Alabama

Severe Storms, Straight-line Winds, Tornadoes, And Flooding (DR-4426)

April 17, 2019

February 19, 2019 - March 20, 2019

Alabama

Severe Storms, Straight-line Winds, And Tornadoes (DR-4419)

March 05, 2019

March 03, 2019

Arkansas

Severe Storms And Flooding (DR-4441)

June 08, 2019

May 21, 2019 - June 14, 2019

Arkansas

Severe Storms, Straight-line Winds, Tornadoes, And Flooding (DR-4460)

September 13, 2019

June 23, 2019 - June 24, 2019

Cahuilla Band of Indians

Severe Storms And Flooding (DR-4423)

March 28, 2019

February 14, 2019

California

Severe Winter Storms, Flooding, Landslides, And Mudslides (DR-4434)

May 17, 2019

February 24, 2019 - March 01, 2019

California

Severe Winter Storms, Flooding, Landslides, And Mudslides (DR-4431)

May 01, 2019

February 13, 2019 - February 15, 2019

Florida

Hurricane Dorian (DR-4468)

October 21, 2019

August 28, 2019 - September 09, 2019

Guam

Typhoon Wutip (DR-4433)

May 07, 2019

February 23, 2019 - February 25, 2019

Idaho

Severe Storms, Flooding, Landslides, And Mudslides (DR-4443)

June 12, 2019

April 07, 2019 - April 13, 2019

Illinois

Severe Storms And Flooding (DR-4461)

September 19, 2019

February 24, 2019 - July 03, 2019

Iowa

Severe Storms And Flooding (DR-4421)

March 23, 2019

March 12, 2019 - June 15, 2019

Kansas

Severe Storms, Straight-line Winds, Tornadoes, Flooding, landslides, and Mudslides (DR-4449) June 20, 2019

April 28, 2019 - July 12, 2019

Kentucky

Severe Storms, Straight-line Winds, Flooding, Landslides, And Mudslides (DR-4428)

April 17, 2019

February 06, 2019 - March 10, 2019

La Jolla Band of Luiseño Indians

Severe Storms, Flooding, Landslides, And Mudslides (DR-4422)

March 26, 2019

February 14, 2019 - February 15, 2019

Louisiana

Severe Storms And Tornadoes (DR-4439)

June 03, 2019

April 24, 2019 - April 25, 2019

Louisiana

Hurricane Barry (DR-4458)

August 27, 2019

July 10, 2019 - July 15, 2019

Louisiana

Flooding (DR-4462)

September 19, 2019

May 10, 2019 - July 24, 2019

Minnesota

Severe Winter Storm, Straight-line Winds, And Flooding (DR-4442)

June 12, 2019

March 12, 2019 - April 28, 2019

Mississippi

Severe Storms, Straight-line Winds, Tornadoes, And Flooding (DR-4429)

April 23, 2019

February 22, 2019 - August 23, 2019

Mississippi

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4450)

June 20, 2019

April 13, 2019 - April 14, 2019

Mississippi

Severe Storm, Straight-line Winds, And Flooding (DR-4470)

December 06, 2019

October 26, 2019

Missouri

Severe Storms, Straight-line Winds, And Flooding (DR-4435)

May 20, 2019

March 11, 2019 - April 16, 2019

Missouri

Severe Storms, Tornadoes, And Flooding (DR-4451)

July 09, 2019

April 29, 2019 - July 05, 2019

Montana

Flooding (DR-4437)

May 24, 2019

March 20, 2019 - April 10, 2019

Muscogee (Creek) Nation

Severe Storms, Straight-line Winds, Tornadoes, And Flooding (DR-4456)

August 07, 2019

May 07, 2019 - June 09, 2019

Navajo Nation

Snowstorm And Flooding (DR-4436)

May 21, 2019

February 21, 2019 - February 24, 2019

Nebraska

Severe Winter Storm, Straight-line Winds, And Flooding (DR-4420)

March 21, 2019

March 09, 2019 - July 14, 2019

New Hampshire

Severe Storm And Flooding (DR-4457)

August 15, 2019

July 11, 2019 - July 12, 2019

New York

Severe Storms, Straight-line Winds, And Flooding (DR-4472)

December 19, 2019

October 31, 2019 - November 01, 2019

North Carolina

Hurricane Dorian (DR-4465)

October 04, 2019

September 01, 2019 - September 09, 2019

North Dakota

Flooding (DR-4444)

June 12, 2019

March 21, 2019 - April 28, 2019

North Dakota

Flooding (DR-4475)

January 21, 2020

October 09, 2019 - October 26, 2019

Oglala Sioux Tribe

Severe Winter Storm, Snowstorm, And Flooding (DR-4448)

June 20, 2019

March 13, 2019 - March 26, 2019

Ohio

Severe Storms, Flooding, And Landslides (DR-4424)

April 08, 2019

February 05, 2019 - February 13, 2019

Ohio

Severe Storms, Straight-line Winds, Tornadoes, Flooding, Landslides, And Mudslide (DR-4447) June 18, 2019

May 27, 2019 - May 29, 2019

Oklahoma

Severe Storms, Straight-line Winds, Tornadoes, And Flooding (DR-4438)

June 01, 2019

May 07, 2019 - June 09, 2019

Oklahoma

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4453)

July 12, 2019

April 30, 2019 - May 01, 2019

Oregon

Severe Storms, Flooding, Landslides, And Mudslides (DR-4452)

July 09, 2019

April 06, 2019 - April 21, 2019

Oregon

Severe Winter Storms, Flooding, Landslides, And Mudslides (DR-4432)

May 02, 2019

February 23, 2019 - February 26, 2019

Ponca Tribe of Nebraska

Severe Storms And Flooding (DR-4446)

June 17, 2019

March 13, 2019 - April 01, 2019

Puerto Rico

Earthquakes (DR-4473-PR)

January 16, 2020

December 28, 2019 - July 3, 2020

Sac and Fox Tribe of the Mississippi in
Iowa

Severe Storms And Flooding (DR-4430)

April 29, 2019

March 13, 2019 - April 01, 2019

Soboba Band Luiseno Indians

Severe Storms And Flooding (DR-4425)

April 08, 2019

February 14, 2019 - February 15, 2019

South Carolina

Hurricane Dorian (DR-4464)

September 30, 2019

August 31, 2019 - September 06, 2019

South Dakota

Severe Winter Storm, Snowstorm, And Flooding (DR-4440)

June 07, 2019

March 13, 2019 - April 26, 2019

South Dakota

Severe Storms And Flooding (DR-4463)

September 23, 2019

May 21, 2019 - June 07, 2019

South Dakota

Dakota Severe Storms, Tornadoes, And Flooding (DR-4467)

October 07, 2019

June 30, 2019 - July 21, 2019

South Dakota

Severe Storms, Tornadoes, And Flooding (DR-4469)

November 18, 2019

September 09, 2019 - September 26, 2019

Tennessee

Severe Storms, Flooding, Landslides, And Mudslides (DR-4427)

April 17, 2019

February 19, 2019 - March 30, 2019

Tennessee

Severe Storm And Straight-line Winds (DR-4471)

December 06, 2019

October 26, 2019

Texas

Severe Storms And Flooding (DR-4454)

July 17, 2019

June 24, 2019 - June 25, 2019

Texas

Tropical Storm Imelda (DR-4466)

October 04, 2019

September 17, 2019 - September 23, 2019

Vermont

Severe Storms And Flooding (DR-4445)

June 14, 2019

April 15, 2019

Vermont

Severe Storm And Flooding (DR-4474)

January 17, 2020

October 31, 2019 - November 01, 2019

West Virginia

Severe Storms, Flooding, Landslides, And Mudslides (DR-4455)

August 02, 2019

June 29, 2019 - June 30, 2019

Wisconsin

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4459)

August 27, 2019

July 18, 2019 - July 20, 2019

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Instructions for Form 8915-D (2020)

File Type	application/pdf
File Title	2020 Instructions for Form 8915-D
Subject	Instructions for Form 8915-D, Qualified 2019 Disaster Retirement Plan Distributions and Repayments
Author	W:CAR:MP:FP
File Modified	2021-03-04
File Created	2021-03-04