U.S. Individual Income Tax Return Forms

U.S. Individual Income Tax Return

i8915-e--2020-00-00

U.S. Individual Income Tax Return Forms

OMB: 1545-0074

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2020

Instructions for Form 8915-E

Department of the Treasury
Internal Revenue Service

Qualified 2020 Disaster Retirement Plan Distributions and Repayments
(Use for Coronavirus-Related and Other Qualified 2020 Disaster Distributions)
Section references are to the Internal Revenue Code
unless otherwise noted.

described in Qualified 2020 Disaster
Distribution Requirements, later.

General Instructions

Part I. Use Part I to figure your:
• Total distributions from all retirement
plans (including IRAs),
• Qualified 2020 disaster distributions, and
• Distributions other than qualified 2020
disaster distributions.

Future Developments

For the latest information about
developments related to Form 8915-E and
its instructions, such as legislation enacted
after they were published, go to IRS.gov/
Form8915E.

Coronavirus

The virus SARS-CoV-2 or coronavirus
disease 2019 (referred to collectively in
these instructions as coronavirus) is one of
the qualified 2020 disasters reportable on
Form 8915-E. 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. See
Coronavirus-related distributions under
Qualified 2020 Disaster Distribution
Requirements, later. A distribution made
December 31, 2020, is not a
coronavirus-related distribution.

Qualified 2020 disasters
other than coronavirus

Taxpayers adversely affected by qualified
2020 disasters, other than the coronavirus,
may be eligible for special tax benefits. See
Qualified 2020 disaster distributions other
than coronavirus-related distributions under
Qualified 2020 Disaster Distribution
Requirements, later. Also see Qualified
Distribution for the Purchase or Construction
of a Main Home in Qualified 2020 Disaster
Areas, later. The complete list of qualified
2020 disasters is in Table 1 at the end of
these instructions. Qualified 2020 disaster
distributions other than coronavirus-related
distributions can be made through June 24,
2021.
At the time these instructions went to
print, only the 2020 disasters listed
CAUTION in Table 1 were qualified 2020
disasters. To see if other qualified 2020
disasters were added to those in Table 1
after these instructions went to print, see
IRS.gov/Form8915E.

Purpose of Form

Use Form 8915-E if you were impacted by a
qualified 2020 disaster (including the
coronavirus) and you received a distribution

Feb 11, 2021

CAUTION

If you need to complete Part I of
2020 Form 8915-C or Form 8915-D,
complete those forms first.

Parts II and III. Use Parts II and III to:
• Report your qualified 2020 disaster
distributions;
• Report any repayments of qualified 2020
disaster distributions; and
• Figure the taxable amount, if any, of your
qualified 2020 disaster distributions.
Note. Distributions from retirement plans
(other than IRAs) are reported in Part II and
distributions from IRAs are reported in Part
III.
Part IV. Leave Part IV blank if your only
qualified 2020 disaster is the coronavirus.
Qualified distributions and Part IV are for
qualified 2020 disasters other than the
coronavirus.
Use Part IV of Form 8915-E to:
• Report that you received qualified
distributions for the purchase or construction
of a main home in qualified 2020 disaster
areas that you repaid, in whole or in part, no
earlier than the first day of the disaster and
no later than June 25, 2021;
• Report any repayments of qualified
distributions (not reported on 2020 Form
8606, Nondeductible IRAs); and
• Figure the taxable amount, if any, of your
qualified distributions (not reported on 2020
Form 8606).
See Qualified Distribution for the
Purchase or Construction of a Main Home in
Qualified 2020 Disaster Areas, and Part
IV—Qualified Distributions for the Purchase
or Construction of a Main Home in Qualified
2020 Disaster Areas near the end of these
instructions.

Who Must File

File 2020 Form 8915-E if any of the following
applies.
• You received a coronavirus-related
distribution.
• You received a qualified 2020 disaster
distribution other than a coronavirus-related
distribution.
• You received a qualified distribution in
2020 for the purchase or construction of a

Cat. No. 73789Y

main home in qualified 2020 disaster areas
that you repaid, in whole or in part, no earlier
than the first day of the disaster and no later
than June 25, 2021.

When and Where To File

File 2020 Form 8915-E 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-E, fill in the
address information on page 1 of Form
8915-E, sign the Form 8915-E, 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 2020 Form 8915-E,
see Amending Form 8915-E, later.

What Is a Qualified
Disaster Distribution?

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

Qualified 2020 Disaster
Distribution
Coronavirus and Other
Qualified 2020 Disasters

Qualified 2020 disasters fall into two
categories: coronavirus and qualified 2020
disasters other than coronavirus. These
disasters are the only disasters for which a
qualified 2020 disaster distribution can be
reported on Form 8915-E. See Qualified
2020 Disaster Distribution Requirements,
later.

How Is a Qualified 2020
Disaster Distribution Taxed?

Generally, a qualified 2020 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 2020 disaster distributions
aren’t subject to the additional 10% tax on
early distributions.
If a taxpayer who received a
qualified 2020 disaster distribution
CAUTION dies in 2020, the distribution may not
be spread over 3 years. The entire
distribution must be reported on the return of
the deceased taxpayer.

Qualified 2020 Disaster
Distribution Requirements
A distribution is not a qualified 2020
disaster distribution if it is listed in
CAUTION Distributions that are not qualified
2020 disaster distributions, later. Also see
Limit, later, for the dollar limit on qualified
2020 disaster distributions.

Types of Qualified 2020 Disaster
Distributions
Qualified 2020 disaster distributions fall into
two categories: coronavirus-related
distributions and qualified 2020 disaster
distributions other than coronavirus-related
distributions.
Coronavirus-related distributions. A
coronavirus-related distribution is a
retirement plan distribution that was made:
1. In 2020 before December 31, 2020;
and
2. To a qualified individual. See
Qualified individuals next for details.
If (1) and (2) apply, you can generally
designate any distribution (including periodic
payments and required minimum
distributions) from an eligible retirement plan
as a coronavirus-related distribution,
regardless of why the distribution was made.
Coronavirus-related distributions are
permitted without regard to your need. See
Eligible retirement plan, later, for the list of
plans from which coronavirus-related
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 2020 disaster
distribution. See Distribution of plan loan
offsets, later.
Qualified individuals. You are a
qualified individual if you are an individual
meeting any of the following criteria.
1. You were diagnosed with the virus
SARS-CoV-2 or with coronavirus disease
2019 (referred to collectively in these
instructions as coronavirus) by a test
approved by the Centers for Disease Control
and Prevention (including a test authorized
under the Federal Food, Drug, and Cosmetic
Act).
2. Your spouse or dependent (as
defined in section 152) was diagnosed with
coronavirus by a test approved by the

Centers for Disease Control and Prevention
(including a test authorized under the
Federal Food, Drug, and Cosmetic Act).
3. You experienced adverse financial
consequences as a result of you, your
spouse, or a member of your household (as
defined next):
• Being quarantined, being furloughed or
laid off, or having work hours reduced due to
coronavirus;
• Being unable to work due to lack of
childcare due to coronavirus;
• Having to close or reduce the hours of a
business you, your spouse, or a member of
your household owned or operated due to
coronavirus; or
• Having a reduction in pay (or
self-employment income) due to coronavirus
or having a job offer rescinded or start date
for a job delayed due to coronavirus.
Member of your household. For
purposes of determining whether you are a
qualified individual, anyone who shares your
principal residence is a member of your
household.
Qualified 2020 disaster distributions other than coronavirus-related distributions.
A distribution may be a qualified 2020
disaster distribution even if it is not
coronavirus-related. The qualified 2020
disaster distributions that are not
coronavirus-related must meet the following
criteria. You must meet these requirements
separately for each of your disasters other
than the coronavirus that you are reporting
on 2020 Form 8915-E.
1. The distribution was made in 2020 on
or after the first day of the disaster.
2. Your main home was located in a
qualified 2020 disaster area listed in Table 1
at any time during the disaster period shown
for that area in Table 1. The qualified 2020
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 2020 disaster distribution,
regardless of whether the distribution was
made on account of a qualified 2020
disaster. Qualified 2020 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 2020 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
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be designated as a qualified 2020 disaster
distribution. See Distribution of plan loan
offsets, later.
Distributions that are not qualified 2020
disaster distributions. The following
distributions are not qualified 2020 disaster
distributions even if the disaster is listed in
Table 1.
• 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 2020 disaster, the
total of your qualified 2020 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 2020 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.
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.

Instructions for Form 8915-E (2020)

Additional Tax

Qualified 2020 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 2020
disaster distribution limit may be subject to
the additional tax and may be reportable on
Form 5329.
Note. If you choose to treat a distribution as
a qualified 2020 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 2020
Disaster Distribution
Do not use this form to report
repayments of qualified 2016, 2017,
CAUTION 2018, or 2019 disaster distributions.
Instead see Form 8915-A, 8915-B, 8915-C,
or 8915-D, respectively, and their
instructions.

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

$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 2020 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 2020 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 2020
Disaster Areas
Qualified Distribution
Requirements
To be a qualified distribution for the purchase
or construction of a main home in a qualified
2020 disaster area, the distribution must
meet all of the following requirements.
1. The disaster was a qualified 2020
disaster other than the coronavirus. Leave
Part IV blank if your only qualified 2020
disaster is the coronavirus.
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.
3. The distribution was received no
earlier than 180 days before the first day of
the qualified 2020 disaster and no later than
30 days after the last day of the qualified
2020 disaster. Table 1 at the end of these
instructions lists the qualified 2020 disasters
and their beginning and ending dates.
4. The distribution was to be used to
purchase or construct a main home in the
qualified 2020 disaster area and the main
home was not purchased or constructed
because of the disaster. The disaster area is
the state, territory, or tribal government in
which the disaster occurs.
If the distribution was received in

TIP 2020, report it on your 2020 Form

8915-E. If the distribution was
received in 2019, see 2019 qualified
distributions under Amending Form 8915-E,
later.

Example. You received qualified 2020
disaster distributions in the amount of

Instructions for Form 8915-E (2020)

Repayment of a Qualified
Distribution for the Purchase or
Construction of a Main Home
If you received a qualified distribution, in
2020, to purchase or construct a main home,
you can choose to repay that distribution to
an eligible retirement plan on or after the first
day of the disaster 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.
Amounts 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.
A qualified distribution (or any portion
thereof) 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-E, 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 as a qualified 2020 disaster
distribution if all of the following apply.
1. The distribution was made in 2020 on
or after the first day of the disaster.
2. The distribution (or any portion
thereof) is not repaid before June 26, 2021.
3. The distribution can otherwise be
treated as a qualified 2020 disaster
distribution. See Qualified 2020 Disaster
Distribution Requirements, earlier.
If the distribution was received in

TIP 2019, see 2019 qualified

distributions under Amending Form
8915-E, later.

Amending Form 8915-E

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 2020 disaster distributions. If,
after filing your 2020 return, you make a
repayment, the repayment may reduce the
amount of your qualified 2020 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-E.
If you make a repayment after the due
date of your 2020 return (including

-3-

extensions) but before the due date of your
2021 return (including extensions) and you
have spread the income over 3 years,
include the repayment on your 2021 Form
8915-E. However, you may file an amended
Form 8915-E for 2020 if either of the
following applies.
• You elected on 2020 Form 8915-E, lines 9
and 17, as applicable, to include all of your
qualified 2020 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 2020 disaster
distributions that are included in income on
your 2021 Form 8915-E, and you choose to
carry the excess back to 2020. See the
example below.
Example. You received a qualified 2020
disaster distribution in the amount of $90,000
in 2020. The distribution was made on
October 16. 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 2020 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.
2019 qualified distributions. If the
coronavirus is your only qualified 2020
disaster, this discussion does not apply to
you.
You may reduce the amount of a qualified
distribution included in income in 2019 by the
amount of a repayment made in 2020.
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 25, 2021, you may
have a qualified distribution received in 2019
for which you are making repayments in
2020. If you have already filed your 2019
return on which you reported the distribution,
you should file an amended 2019 return to
report the repayment. On your amended
return (Form 1040-X), you will check the
2019 box at the top of page 1 and enter, in
parentheses in column B of line 1, the
amount of the repayment. If the distribution
was from an IRA, in Part III of your amended
return, say: "The amount I reported on [2019
Form 1040, line 4b, or 2019 Form 1040-NR,
line 16b, 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/2019]
under the Taxpayer Certainty and Disaster
Tax Relief Act of 2020, sec. 302(b). The
disaster was the [name of the qualified 2020
disaster from Table 1] disaster." If the
distribution was from a retirement plan other
than an IRA, in Part III of your amended
return, say: "The amount I reported on [2019
Form 1040, line 4d, or 2019 Form 1040-NR,
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/2019]
under the Taxpayer Certainty and Disaster
Tax Relief Act of 2020, sec. 302(b). The
disaster was the [name of the qualified 2020
disaster from Table 1] disaster." Use the full
name of the disaster. Include the state,
territory, or tribal government and the FEMA
DR number from Table 1, later.
Example. You received a distribution
from a traditional IRA on December 14,
2019, to construct a home in the Mississippi
Severe Storms, Tornadoes, Straight-line
Winds, And Flooding (DR-4478-MS) disaster
area which you did not construct because of
that disaster. The disaster began January
10, 2020, and the distribution now qualifies
as a qualified distribution. On November 14,
2020, you made a contribution that qualifies
as a repayment of the distribution. You have
already filed your 2019 return: a Form 1040.
You will need to file a Form 1040-X for 2019
to claim the repayment. On your Form
1040-X, you check the 2019 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 2019
Form 1040, line 4b, is being reduced by a
contribution made 11/14/2020 to an eligible
retirement plan in repayment of a qualified
distribution made 12/14/2019 under the
Taxpayer Certainty and Disaster Tax Relief
Act of 2020, sec. 302(b). The disaster was
the Mississippi Severe Storms, Tornadoes,
Straight-line Winds, And Flooding
(DR-4478-MS) disaster."

Specific Instructions
Married filers. If both you and your spouse
are required to file Form 8915-E, file a
separate Form 8915-E for each of you. If you
and your spouse are both filing Forms
8915-E, the $100,000 limit on qualified 2020
disaster distributions and the election on
lines 9 and 17 to include all qualified 2020
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-E.
Foreign address. If you have a foreign
address, enter the city name on the
appropriate line. Do not enter any other
information on that line, but also complete
the spaces below that line. Do not abbreviate
the country name. Follow the country's
practice for entering the postal code and the
name of the province, county, or state.
Names of disasters. If you are reporting
coronavirus-related distributions, check the
box in the Caution in Part I on Form 8915-E.
If you are reporting 2020 disaster
distributions for only one disaster and that
disaster isn't the coronavirus, enter the full
name of the disaster on the line titled
"Disaster name" in Part I of Form 8915-E.
Include the state, territory, or tribal
government and the FEMA DR number from
-4-

Table 1, later. For example, you would enter
"Maryland Tropical Storm Isaias
(DR-4583-MD)."
Worksheet 2. If you use Worksheet 2, at
the top of page 1 of Form 8915-E write the
full name of each disaster for which you are
reporting a qualified 2020 disaster
distribution. If coronavirus is one of the
disasters, also check the box in the Caution
in Part I on Form 8915-E.
Part IV disasters. Enter the name of the
disaster(s) for which you are reporting
qualified distributions on the line provided on
Form 8915-E. The coronavirus is not a
disaster for which you can report qualified
distributions.

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).
If also filing 2020 Form 8915-C or
8915-D. If you are only filing Form 8915-E
and you are not filing Form 8915-C or
8915-D, this discussion does not apply to
you.
If you are also filing 2020 Form 8915-C or
2020 Form 8915-D and have filled in Part I of
either of those forms, you must do the
following.
• If you completed Part I of 2020 Form
8915-D, you must reduce the total
distributions for each type of plan in column
(a) of Form 8915-E by the qualified 2019
disaster distributions for the corresponding
plan on 2020 Form 8915-D, Part I, column
(c) (or column (b) if column (c) has not been
completed), if any.
• If you did not complete Part I of 2020
Form 8915-D, you must reduce the total
distributions for each type of plan in column
(a) of Form 8915-E by the qualified 2018
disaster distributions for the corresponding
plan on 2020 Form 8915-C, Part I, column
(c) (or column (b) if column (c) has not been
completed), if any.
See the Worksheet 1 examples below for
guidance. A blank Worksheet 1 is at the end
of the instructions under Worksheets.
Example 1. 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. Arnell also
experienced adverse financial
consequences as a result of being laid off in
2020 due to coronavirus. In 2020, he
received a traditional IRA distribution of
$140,000 and another traditional IRA
distribution of $110,000 for a total of
$250,000 in distributions. The distributions

Instructions for Form 8915-E (2020)

were made on May 26 and June 4,
respectively. He received no other
distributions in 2018, 2019, or 2020. He is
completing 2020 Form 8915-C, 2020 Form
8915-D, and 2020 Form 8915-E. He must
complete his Form 8915-C first. He reports
$100,000 from the May distribution as a
qualified 2018 disaster distribution on Form
8915-C. He reports the remaining $40,000
from the May distribution and $60,000 of the
June distribution for a total of $100,000 in
qualified 2019 disaster distributions on Form
8915-D. He reports the remaining $50,000

from the June distribution as available
distributions under column (a) in the Form
8915-E portion of his Filled-in Worksheet 1
for Example 1. On lines 1 through 3 of
column (a) in Part I of his 2020 Form 8915-E,
Arnell enters the amounts shown in column
(a), lines 1 through 3, of Form 8915-E on his
Filled-in Worksheet 1 for Example 1.
Example 2. The facts are the same as in
Example 1, except no distribution was made
on June 4. Arnell must complete his Form
8915-C first. He reports $100,000 from the

May distribution as a qualified 2018 disaster
distribution on Form 8915-C. He reports the
remaining $40,000 of the May distribution as
a qualified 2019 disaster distribution on Form
8915-D. After applying the distribution to
Form 8915-D, he has no available
distributions left that could be designated as
qualified 2020 disaster distributions on Form
8915-E. He cannot use Form 8915-E. See
column (a), lines 1 through 3, of Form 8915E on his Filled-in Worksheet 1 for Example 2.

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

column (a)

column (b)

column (c)

Total available distributions
in 2020

Qualified 2018 disaster
distributions

Allocation of column (b)

-0-

$140,000 May 26
$110,000 June 4

$100,000

-0-

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

Instructions for Form 8915-E (2020)

-5-

column (a)

column (b)

column (c)

Total available distributions in 2020

Qualified 2019 disaster distributions

Allocation of column (b)

-0-

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

$40,000 May 26
$110,000 June 4

$100,000

-0-

4 Distributions from Roth
IRAs made in 2020

-0-

Form 8915-D
1 Enter in columns (b) and
(c) the amount, if any, from
your 2019 Form 8915-D,
line 4, column (b). If this
amount is $100,000 or
more, do not complete this
worksheet, you have no
qualified 2019 disaster
distributions in 2020. If you
used Worksheet 2 in the
2019 Instructions for Form
8915-D, substitute the
product of $100,000 times
the number of disasters for
$100,000 in the prior
sentence.
2 Distributions from
retirement plans (other
than IRAs) made in 2020

column (a)
Total available distributions in 2020
(Form 8915-D, column (a) minus Form 8915-D, column (c), if completed
(otherwise minus Form 8915-D, column (b))
but if you did not complete Part I of Form 8915-D, then use Form 8915-C, column (a), minus Form
8915-C, column (c), if completed (otherwise minus Form 8915-C, column (b))

Form 8915-E

Distributions from retirement plans (other than IRAs)

-0-

Distributions from traditional, SEP, and SIMPLE IRAs

$50,000

Distributions from Roth IRAs

-0-

Filled-in Worksheet 1. Use if you complete Part I of 2020 Form 8915-C and/or Form 8915-D. Example 2 for Arnell column (a).
Form 8915-C
1

column (a)

column (b)

column (c)

Total available distributions
in 2020

Qualified 2018 disaster
distributions

Allocation of column (b)

-0-

$140,000 May 26

$100,000

-0-

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

-6-

Instructions for Form 8915-E (2020)

column (a)

column (b)

column (c)

Total available distributions in 2020

Qualified 2019 disaster distributions

Allocation of column (b)

-0-

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

$40,000 May 26

$40,000

-0-

4 Distributions from Roth
IRAs made in 2020

-0-

Form 8915-E

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

-0-

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

-0-

Distributions from Roth IRAs made in 2020

-0-

Use if Reporting Only One 2020
Disaster
Column (b). Follow the instructions in this
section to complete Part I, column (b), if you
have qualified 2020 disaster distributions for
only one disaster in 2020.
If your only qualified 2020 disaster is
TIP the coronavirus, follow the
instructions in this section. If you
have more than one qualified 2020 disaster
and your qualified 2020 disaster distributions
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 2020 disaster distributions
(including periodic payments and required
minimum distributions) made in 2020 no
earlier than the first day of the disaster (or
before December 31, in the case of
coronavirus-related distributions).
Include only those distributions you wish
to designate as qualified 2020 disaster
distributions. See Qualified 2020 Disaster
Distribution, earlier.

Instructions for Form 8915-E (2020)

Also include in column (b), if you choose,
any qualified distribution that is eligible to be
designated as a qualified 2020 disaster
distribution (see Qualified Distribution for the
Purchase or Construction of a Main Home in
Qualified 2020 Disaster Areas, earlier).
More than one disaster but no more
than $100,000 in distributions. If your
qualified 2020 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. For
these purposes, the coronavirus will always
be your earliest available disaster.
If you have qualified 2020 disaster
distributions for more than one
CAUTION disaster, you must use Worksheet 2,
later, to figure your column (b) amounts
unless your qualified 2020 disaster
distributions total $100,000 or less. See the
paragraph immediately above and the
following example.

Example. In 2020, you received qualified
2020 disaster distributions totaling $90,000.
They were all made in October. You were
-7-

eligible for qualified 2020 disaster
distributions for two disasters. Disaster 1:
Coronavirus. Disaster 2: Wisconsin Severe
Winter Storm And Flooding (beginning date
January 10, 2020). On your 2020 Form
8915-E, 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 2020 Disaster, earlier.
Column (c). Complete column (c) only if the
total on line 4, column (b), is more than
$100,000.
If the amount on line 4, 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 2020
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. The distribution was made on

June 28, 2020. You are a qualified individual,
defined under Qualified individuals, earlier.
This was your only distribution made in 2020.
You entered $130,000 on line 3, columns (a)
and (b). You would then enter $100,000 on
line 3, 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 October 16, 2020. You entered
$20,000 on line 1, columns (a) and (b). You
will now need to make an allocation in
column (c) between the two distributions
because the total on line 4, column (b), is
$150,000. You can choose to make the
allocation by any reasonable method, as
long as the total of lines 1 through 3 in
column (c) does not exceed $100,000. You
choose to allocate $80,000 to your Roth IRA
distribution on line 3, column (c), and the
entire $20,000 to your 401(k) plan
distribution on line 1, column (c).

Worksheet 2: Use if You Are
Reporting More Than One 2020
Disaster

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

CAUTION

Column (b). If you received qualified 2020
disaster distributions for more than one
disaster and your qualified 2020 disaster
distributions made in 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 1 through 4 in Part I of 2020 Form
8915-E. In Worksheet 2, column (X), start by
entering the amounts you are planning to
claim as qualified 2020 disaster distributions
made in 2020. Enter the 2020 distributions
for each 2020 disaster in a separate column.
A distribution can't be a qualified 2020
disaster distribution for a disaster if it is made
before the disaster begins. For simplicity,
apply your distributions in $100,000 amounts
as available to each disaster, beginning with
the earliest available disaster. For these
purposes, the coronavirus will always be
your earliest available disaster. Examples 1
through 4 below provide guidance. A blank
Worksheet 2 is in Worksheets at the end of
the instructions.
See Use if Reporting Only One 2020
Disaster, earlier, if you have only one
CAUTION disaster, or your total distributions
available for qualified 2020 disasters is
$100,000 or less even if you had more than

one 2020 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. In each of the examples, we
have assumed Mosley had a main home in
Tennessee during the period listed in Table 1
for the Tennessee disasters.
Example 1. Mosley was eligible for
qualified 2020 disaster distributions for the
following disasters. Disaster 1: Coronavirus.
Disaster 2: Tennessee Severe Storms,
Straight-line Winds, And Flooding (beginning
date May 3, 2020). In 2020, he received a
traditional IRA distribution of $140,000. The
distribution was made on April 30. He had no
other distributions for 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. He
cannot apply any of the April 30 distribution
to Disaster 2 as its starting date is after the
April 30 distribution date. In column (b), lines
1 through 4, of his 2020 Form 8915-E,
Mosley enters the amounts from lines 1
through 4 of his filled-in Worksheet 2, column
(b). He leaves column (c) of his 2020 Form
8915-E blank. See Mosley's Filled-in
Worksheet 2 for Example 1.
Example 2. The facts are the same as in
Example 1 except the traditional IRA
distribution of $140,000 was made on
August 30, 2020, instead of April 30, 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 August 30 distribution to
Disaster 1 and $40,000 of the August 30
distribution to Disaster 2. In column (b), lines
1 through 4, of his 2020 Form 8915-E,
Mosley enters the amounts from lines 1
through 4 of his filled-in Worksheet 2, column
(b). He leaves column (c) of his 2020 Form
8915-E blank. See Mosley's Filled-in
Worksheet 2 for Example 2.
Example 3. Mosley was eligible for
qualified 2020 disaster distributions for the
following disasters. Disaster 1: Coronavirus.
Disaster 2: Tennessee Severe Storms,
Tornadoes, Straight-line Winds, And
Flooding (beginning date April 12, 2020);
and Disaster 3: Tennessee Severe Storms,
Straight-line Winds, And Flooding (beginning
date May 3, 2020). In 2020, he received a
traditional IRA distribution of $240,000 and a
Roth IRA distribution of $60,000 for a total of
$300,000 in distributions. The distributions
were made on May 1 and October 16,

-8-

respectively. He had no other distributions
for 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 1
distribution to Disaster 1 and $100,000 of the
May 1 distribution to Disaster 2. Mosley
cannot apply any part of the May 1
distribution to Disaster 3 (even though
$40,000 is not yet used), as that disaster
started after the May 1 distribution was
made. He applies the full $60,000 from the
October distribution to Disaster 3. He is only
able to use $260,000 of the total $300,000 in
2020 distributions. In column (b), lines 1
through 4, of his 2020 Form 8915-E, Mosley
enters the amounts from lines 1 through 4 of
his filled-in Worksheet 2, column (b). He
leaves column (c) of his 2020 Form 8915-E
blank. See Mosley's Filled-in Worksheet 2 for
Example 3.
Example 4. The facts are the same as in
Example 3 except the traditional IRA
distribution of $240,000 was made on
September 30, 2020, instead of May 1,
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 September 30
distribution to Disaster 1 and $100,000 of the
September 30 distribution to Disaster 2.
Mosley applies the remaining $40,000 of the
September 30 distribution to Disaster 3. He
applies, in addition, the full $60,000 from the
October distribution to Disaster 3. He is able
to use the total $300,000 in 2020
distributions. In column (b), lines 1 through 4,
of his 2020 Form 8915-E, Mosley enters the
amounts from lines 1 through 4 of his filled-in
Worksheet 2, column (b). He leaves column
(c) of his 2020 Form 8915-E blank. See
Mosley's Filled-in Worksheet 2 for
Example 4.

Line 5
Before you begin line 5: If you are
using Worksheet 2, do not complete
CAUTION line 5 until you have completed
Worksheet 2.

If line 5 includes an amount distributed for
the purchase or construction of a main home
in a qualified 2020 disaster area, but you did
not purchase or construct that home
because of the qualified 2020 disaster,
report this amount on line 21. See Qualified
Distribution for the Purchase or Construction
of a Main Home in Qualified 2020 Disaster
Areas, earlier. Also, see the instructions for
your tax return for reporting all other
distributions included on line 5.

Instructions for Form 8915-E (2020)

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

Distributions from retirement plans
(other than IRAs)

Distributions from traditional, SEP, and
SIMPLE IRAs

Distributions from Roth IRAs

Totals. Add lines 1 through 3.

Mosley’s Filled-in Worksheet 2 for
Example 2

Distributions from retirement plans
(other than IRAs)

Distributions from traditional, SEP, and
SIMPLE IRAs

Distributions from Roth IRAs

Totals. Add lines 1 through 3.

Mosley’s Filled-in Worksheet 2 for
Example 3

Distributions from retirement plans
(other than IRAs)

Distributions from traditional, SEP, and
SIMPLE IRAs

3
4

(a)

(X)

(b)

Total
available
distributions
in 2020

Qualified 2020 disaster distributions made in 2020

Qualified 2020 disaster distributions
made in 2020

Disaster 1

Disaster 2

Disaster 3

Disaster 4

(Total for all disasters)

-0-

$140,000

$100,000

-0-

$100,000

-0-

$140,000

$100,000

-0-

$100,000

(a)

(X)

(b)

Total
available
distributions
in 2020

Qualified 2020 disaster distributions made in 2020

Qualified 2020 disaster distributions
made in 2020

Disaster 1

Disaster 2

Disaster 3

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)

(X)

(b)

Total
available
distributions
in 2020

Qualified 2020 disaster distributions made in 2020

Qualified 2020 disaster distributions
made in 2020

Disaster 1

Disaster 2

Disaster 3

Disaster 4

(Total for all disasters)

-0-

$240,000

$100,000

-0-

$200,000

Distributions from Roth IRAs

$60,000

-0-

$60,000

Totals. Add lines 1 through 3.

$300,000

$100,000

$60,000

$260,000

Mosley’s Filled-in Worksheet 2 for
Example 4

Distributions from retirement plans
(other than IRAs)

Distributions from traditional, SEP, and
SIMPLE IRAs

3
4

(a)

(X)

(b)

Total
available
distributions
in 2020

Qualified 2020 disaster distributions made in 2020

Qualified 2020 disaster distributions
made in 2020

Disaster 1

Disaster 2

Disaster 3

Disaster 4

(Total for all disasters)

-0-

$240,000

$100,000

$40,000

$240,000

Distributions from Roth IRAs

$60,000

-0-

$60,000

Totals. Add lines 1 through 3.

$300,000

$100,000

$300,000

Part II—Qualified 2020
Disaster Distributions
From Retirement Plans
(Other Than IRAs)

Complete Part II if you have an amount
entered on line 1, column (b).

Instructions for Form 8915-E (2020)

Line 7. Enter on line 7 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 7.
-9-

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 2020 disaster distributions.
If you have a Form 1099-R with both
qualified 2020 disaster distributions
CAUTION and nonqualified distributions, you
must separately figure the cost attributable to
each distribution.

Line 9. If you don’t check the box on line 9,
you must spread the amount on line 8 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 17, you must
check the box on line 9.
If the taxpayer died during 2020 after
receiving a qualified 2020 disaster
distribution, the taxable amount of the
distribution may not be spread over 3 years.
The entire distribution must be reported on
the tax return of the deceased taxpayer.
Line 10. At any time during the 3-year
period that begins the day after the date you
received a qualified 2020 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 2020 Disaster Distribution, earlier,
for details.
Enter on line 10 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 9, the excess will be carried forward to
your 2021 tax return. 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 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-E,
earlier.
Example. You received a $90,000
qualified 2020 disaster distribution on
November 7, 2020, from your 401(k) plan.
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 10.

Part III—Qualified 2020
Disaster Distributions
From Traditional, SEP,
SIMPLE, and Roth IRAs

Complete Part III if you have an amount
entered on line 2, column (b), or line 3,
column (b).

Before completing this part, complete
2020 Form 8606 if either of the following
applies.
• You received a qualified 2020 disaster
distribution 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 2020 Form
8606 and its instructions.
Lines 13 and 14. Enter the amounts from
Form 8606, lines 15b and 25b, as instructed.
If you have 2020 Form 8915-C, 2020 Form
8915-D, and 2020 Form 8915-E taxable
amounts computed on 2020 Form 8606, you
may need to prorate the Form 8606 amounts
on lines 15b and 25b to arrive at the amounts
you will enter on lines 13 and 14 of Form
8915-E. See the examples under Line 15b
and Line 25b in the 2020 Instructions for
Form 8606 for details.
Line 17. If you do not check the box on
line 17, you must spread the amount on
line 16 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 9, you
must check the box on line 17.
If the taxpayer died during 2020 after
receiving a qualified 2020 disaster
distribution, the taxable amount of the
distribution may not be spread over 3 years.
The entire distribution must be reported on
the tax return of the deceased taxpayer.
Line 18. At any time during the 3-year
period that begins the day after the date you
received a qualified 2020 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 2020 Disaster Distribution, earlier,
for details.
Enter on line 18 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 17, the excess will be carried forward to
your 2021 tax return. 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
-10-

your 2021 tax return if 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-E,
earlier.
Example. You received a $90,000
qualified 2020 disaster distribution on
October 20, 2020, from your traditional IRA.
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 18.

Part IV—Qualified
Distributions for the
Purchase or Construction
of a Main Home in
Qualified 2020 Disaster
Areas

CAUTION

Qualified distributions can only be
received for qualified 2020 disasters
other than the coronavirus.

Complete Part IV if, in 2020, you received
a qualified distribution for the purchase or
construction of a main home in a qualified
2020 disaster area that you repaid, in whole
or in part, no earlier than the first day of the
disaster and no later than June 25, 2021. But
see also Line 20, later.
For qualified distributions received in
2019 for a qualified 2020 disaster,
CAUTION see 2019 qualified distributions
under Amending Form 8915-E, earlier.

If you are required to file 2020 Form 8606,
complete that form before you complete this
part.
Note. A distribution for the purchase or
construction of a main home made no earlier
than the first day of the disaster and no later
than June 24, 2021, may be treated as a
qualified 2020 disaster distribution in certain
circumstances. See Repayment of a
Qualified Distribution for the Purchase or
Construction of a Main Home, earlier.
Line 20. If you check the “Yes” box, but are
not required to complete lines 21 through 25,
you still must file Form 8915-E to show that
you received a qualified distribution.
Line 21. Enter on line 21 your qualified
distributions (see Qualified Distribution for
the Purchase or Construction of a Main
Home in Qualified 2020 Disaster Areas,
earlier).
Don’t include any distributions you
designated as qualified 2020 disaster
distributions reported on line 6 or line 15.
Also, don’t include any amounts reported on
2020 Form 8606.
Line 22. Enter on line 22 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

Instructions for Form 8915-E (2020)

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 22. 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.

Line 24. At any time on or after the first day
of the disaster and no later than June 25,
2021, you can repay any portion of a
qualified distribution to an eligible retirement
plan that accepts rollovers (see 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 24 the amount of any
repayments you make on or after the first
day of the disaster and 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 25. Most distributions from qualified
retirement plans (including IRAs) made to

Instructions for Form 8915-E (2020)

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 2020 disaster
area that were not repaid to an eligible
retirement plan on or after the first day of the
disaster and no later than June 25, 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 2020 disaster
distribution. See 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
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

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from you. See the instructions for your
income tax return.

Worksheets

A blank Worksheet 1 and a blank Worksheet
2 follow.

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

Form 8915-D

column (a)

column (b)

column (c)

Total available distributions in
2020

Qualified 2018 disaster
distributions

Allocation of column (b)

column (a)

column (b)

column (c)

Total available distributions
in 2020

Qualified 2019 disaster
distributions

Allocation of column (b)

1 Enter in columns (b) and (c) the amount, if any,
from your 2019 Form 8915-D, line 4, column (b). If
this amount is $100,000 or more, do not complete
this worksheet, you have no qualified 2019 disaster
distributions in 2020. If you used Worksheet 2 in
the 2019 Instructions for Form 8915-D, substitute
the product of $100,000 times the number of
disasters for $100,000 in the prior sentence.
2 Distributions from retirement plans (other than
IRAs) made in 2020
3 Distributions from traditional, SEP, and SIMPLE
IRAs made in 2020
4 Distributions from Roth IRAs made in 2020

column (a)
Form 8915-E

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

Total available distributions in 2020
(Form 8915-D, column (a) minus Form 8915-D, column (c), if completed
(otherwise minus Form 8915-D, column (b))
but if you did not complete Part I of Form 8915-D, then use Form 8915-C, column (a), minus Form
8915-C, column (c), if completed (otherwise minus Form 8915-C, column (b))

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Instructions for Form 8915-E (2020)

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

Distributions from retirement plans
(other than IRAs)

Distributions from traditional, SEP, and
SIMPLE IRAs

Distributions from Roth IRAs

Totals. Add lines 1 through 3.

(a)

(X)

(b)

Total
available
distributions
in 2020

Qualified 2020 disaster distributions made in 2020

Qualified 2020 disaster distributions
made in 2020

Instructions for Form 8915-E (2020)

Disaster 1

Disaster 2

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Disaster 3

Disaster 4

(Total for all disasters)

Table 1. Qualified 2020 Disaster Areas for Form 8915-E
Disaster Area

Qualified 2020 Disaster (includes the FEMA DR number (that is,
FEMA’s major disaster declaration number))

Date of Declaration

Disaster Period aka Incident Period

Qualified Individuals (see
Qualified individuals, earlier)

Virus SARS-CoV-2 or coronavirus disease 2019 (referred to collectively in
these instructions as coronavirus)

Not relevant

Alabama

Severe Storms And Flooding (DR-4546-AL)

May 21, 2020

February 5, 2020 - March 6, 2020

Alabama

Severe Thunderstorms (DR-4555-AL)

July 10, 2020

April 12, 2020 - April 13, 2020

Alabama

Severe Storms, Straight-line Winds, And Tornadoes (DR-4554-AL)

July 10, 2020

April 19, 2020

Alabama

Hurricane Sally (DR-4563-AL)

September 20, 2020

September 14, 2020 - September 16, 2020

Alabama

Hurricane Zeta (DR-4573-AL)

December 10, 2020

October 28, 2020 - October 29, 2020

Arkansas

Severe Storms, Tornadoes, And Straight-line Winds (DR-4544-AR)

May 8, 2020

March 28, 2020

Arkansas

Severe Storms And Straight-line Winds (DR-4556-AR)

July 10, 2020

April 12, 2020

California

Wildfires (DR-4558-CA)

August 22, 2020

August 14, 2020 - September 26, 2020

California

Wildfires (DR-4569-CA)

October 16, 2020

September 4, 2020 - November 17, 2020

Colorado

Wildfires (DR-4581-CO)

January 15, 2021

September 6, 2020 - November 5, 2020

Connecticut

Tropical Storm Isaias (DR-4580-CT)

January 12, 2021

August 4, 2020

Delaware

Tropical Storm Isaias (DR-4566-DE)

October 2, 2020

August 4, 2020 - August 7, 2020

Florida

Hurricane Sally (DR-4564-FL)

September 23, 2020

September 14, 2020 - September 28, 2020

Georgia

Tropical Storm Zeta (DR-4579-GA)

January 12, 2021

October 28, 2020 - November 1, 2020

Hawaii

Severe Storms And Flooding (DR-4549-HI)

July 9, 2020

March 27, 2020 - March 28, 2020

Iowa

Severe Storms (DR-4557-IA)

August 17, 2020

August 10, 2020

Kentucky

Severe Storms, Flooding, Landslides, And Mudslides (DR-4540-KY)

April 24, 2020

February 3, 2020 - February 29, 2020

Louisiana

Hurricane Laura (DR-4559-LA)

August 28, 2020

August 22, 2020 - August 27, 2020

Louisiana

Hurricane Delta (DR-4570-LA)

October 16, 2020

October 6, 2020 - October 10, 2020

Louisiana

Hurricane Zeta (DR-4577-LA)

January 12, 2021

October 26, 2020 - October 29, 2020

Maryland

Tropical Storm Isaias (DR-4583-MD)

February 4, 2021

August 3, 2020 to August 4, 2020

Michigan

Severe Storms And Flooding (DR-4547-MI)

July 9, 2020

May 16, 2020 - May 22, 2020

Mississippi

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4478-MS) March 12, 2020

January 10, 2020 - January 11, 2020

Mississippi

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4536-MS) April 16, 2020

April 12, 2020

Mississippi

Severe Storms, Flooding, And Mudslides (DR-4538-MS)

February 10, 2020 - February 18, 2020

Mississippi

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4551-MS) July 9, 2020

April 22, 2020 - April 23, 2020

Mississippi

Hurricane Zeta (DR-4576-MS)

December 31, 2020

October 28, 2020 - October 29, 2020

Missouri

Severe Storms, Tornadoes, Straight-line Winds, And Flooding
(DR-4552-MO)

July 9, 2020

May 3, 2020 - May 4, 2020

New Jersey

Tropical Storm Isaias (DR-4574-NJ)

December 11, 2020

August 4, 2020

New York

Tropical Storm Isaias (DR-4567-NY)

October 2, 2020

August 4, 2020

North Carolina

Severe Storms, Tornadoes, And Flooding (DR-4543-NC)

May 8, 2020

February 6, 2020 - February 19, 2020

North Carolina

Hurricane Isaias (DR-4568-NC)

October 14, 2020

July 31, 2020 - August 4, 2020

North Dakota

Flooding (DR-4553-ND)

July 9, 2020

April 1, 2020 - April 25, 2020

North Dakota

Severe Storms And Flooding (DR-4565-ND)

October 2, 2020

June 29, 2020 - July 1, 2020

Oklahoma

Severe Winter Storm (DR-4575-OK)

December 21, 2020

October 26, 2020 - October 29, 2020

Oregon

Severe Storms, Flooding, Landslides, And Mudslides (DR-4519-OR)

April 3, 2020

February 5, 2020 - February 9, 2020

Oregon

Wildfires And Straight-line Winds (DR-4562-OR)

September 15, 2020

September 7, 2020 - November 3, 2020

Puerto Rico

Hurricane Isaias (DR-4560-PR)

September 9, 2020

July 29, 2020 - July 31, 2020

Puerto Rico

Severe Storm And Flooding (DR-4571-PR)

November 5, 2020

September 13, 2020

Sac & Fox Tribe of The
Mississippi of Iowa

Derecho Midwest (DR-4561-IA)

September 10, 2020

August 10, 2020

South Carolina

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4479-SC)

March 17, 2020

February 6, 2020 - February 13, 2020

South Carolina

Severe Storms, Tornadoes, And Straight-line Winds (DR-4542-SC)

May 1, 2020

April 12, 2020 - April 13, 2020

Tennessee

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4476-TN)

March 5, 2020

March 3, 2020

Tennessee

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4541-TN)

April 24, 2020

April 12, 2020 - April 13, 2020

Tennessee

Severe Storms, Straight-line Winds, And Flooding (DR-4550-TN)

July 9, 2020

May 3, 2020 - May 4, 2020

Texas

Hurricane Laura (DR-4572-TX)

December 9, 2020

August 23, 2020 - August 27, 2020

Utah

Earthquake And Aftershocks (DR-4548-UT)

July 9, 2020

March 18, 2020 - April 17, 2020

Utah

Severe Storm (DR-4578-UT)

January 12, 2021

September 7, 2020 - September 8, 2020

Washington

Severe Storms, Flooding, Landslides, And Mudslides (DR-4539-WA)

April 23, 2020

January 20, 2020 - February 10, 2020

Washington

Wildfires And Straight-line Winds (DR-4584-WA)

February 4, 2021

September 1, 2020 to September 19, 2020

Wisconsin

Severe Winter Storm And Flooding (DR-4477-WI)

March 11, 2020

January 10, 2020 - January 12, 2020

April 23, 2020

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Instructions for Form 8915-E (2020)

File Type	application/pdf
File Title	2020 Instructions for Form 8915-E
Subject	Instructions for Form 8915-E, Qualified 2020 Disaster Retirement Plan Distributions and Repayments (Use for Coronavirus-Related
Author	W:CAR:MP:FP
File Modified	2021-02-11
File Created	2021-02-11