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Instructions for Form 8915-F

Department of the Treasury
Internal Revenue Service

(Rev. January 2023)

Qualified Disaster Retirement Plan Distributions and Repayments
Contents

General Instructions . . . . . . . . . . . . . . . . . . . . .
Future Developments . . . . . . . . . . . . . . . . .
What’s New . . . . . . . . . . . . . . . . . . . . . . . .
Helpful Hints . . . . . . . . . . . . . . . . . . . . . . .
How Do I Distinguish My Form 8915-F and Its
Disasters From Other Forms 8915-F? . . .
Purpose of Form . . . . . . . . . . . . . . . . . . . .
Purpose of These Instructions . . . . . . . . . . .
When Should I Not Use a Form 8915-F? . . . .
Who Must File . . . . . . . . . . . . . . . . . . . . . .
When and Where To File . . . . . . . . . . . . . . .
What Is a Qualified Disaster Distribution? . . .
Qualified Disaster Distribution . . . . . . . . . . .
Qualified Distribution for the Purchase or
Construction of a Main Home in Qualified
Disaster Areas . . . . . . . . . . . . . . . . . . . .
Amending Form 8915-F (2020 Disasters) . .
Specific Instructions . . . . . . . . . . . . . . . . . . . . .
Required General Information . . . . . . . . . . .
Part I—Total Distributions From All
Retirement Plans (Including IRAs) . . . . . .
Part II—Qualified Disaster Distributions From
Retirement Plans (Other Than IRAs) for the
Coronavirus and Disaster(s) Listed in Item
C ..............................
Part III—Qualified Disaster Distributions From
Traditional, SEP, SIMPLE, and Roth IRAs
for the Coronavirus and Disaster(s) Listed
in Item C . . . . . . . . . . . . . . . . . . . . . . . .
Part IV—Qualified Distributions for the
Purchase or Construction of a Main Home
in the Area of Disaster(s) Listed in Item C .
Appendix A, Which Lines Should I Use? . . . .
Appendix B, Qualified Disaster Areas by Year
Appendix C, Worksheets . . . . . . . . . . . . . . .

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Section references are to the Internal Revenue Code unless
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General Instructions
Future Developments

For the latest information about developments related to Form
8915-F and its instructions, such as legislation enacted after
they were published, go to IRS.gov/Form8915F.

What’s New

Beginning with the 2022 tax year, taxpayers should attach
completed worksheets to their Form 8915-F. See Attach your
completed worksheets, later, for details.

!

CAUTION

When these instructions went to print, legislation
was pending in Congress that would elevate certain
2021 and later disasters and the 2020 Washington

Nov 02, 2022

(4593-DR-WA) disaster to the status of qualified disasters.
Go to Recent Developments under IRS.gov/Form8915F to
see whether that legislation was enacted. These
instructions and Form 8915-F will be updated, as needed,
to reflect any new legislation.

Helpful Hints
Form 8915-F can be e-filed. Form 8915-F can be completed
electronically and e-filed with your tax return.
Form 8915-F is a forever form. Form 8915-F is a redesigned
Form 8915. Beginning in 2021, additional alphabetical Forms
8915 (that is, Form 8915-G, Form 8915-H, etc.) will not be
issued. The same Form 8915-F will be used for distributions for
qualified 2020 disasters (and qualified 2021 and later disasters,
if enacted) and for each year of reporting of income and
repayments of those distributions. Earlier Forms 8915 had a
different alphabetical Form 8915 for each year of disasters and a
different form for each year the alphabetical form existed. See
How Do I Distinguish My Form 8915-F and Its Disasters From
Other Forms 8915-F? and When Should I Not Use a Form
8915-F, later.

How Do I Distinguish My Form 8915-F and Its
Disasters From Other Forms 8915-F?
Name of form. These instructions will use different names to
refer to your Form 8915-F depending on the boxes you check in
items A and B at the top of page 1 of your Form 8915-F. For
example, if you checked the 2022 box in item A and the 2020
box in item B, your form will be referred to in these instructions
and elsewhere as “2022 Form 8915-F (2020 disasters).” See
2022 Form 8915-F (2020 disasters) next.
2022 Form 8915-F (2020 disasters). Use these instructions
only for 2022 Form 8915-F (2020 disasters). 2022 Form 8915-F
(2020 disasters) is Form 8915-F with 2022 checked in item A
and 2020 checked in item B on your Form 8915-F.

Purpose of Form

These instructions are for 2022 Form 8915-F (2020
disasters). For the Instructions for 2021 Form 8915-F (2020
disasters), see the Instructions for Form 8915-F (Rev. February
2022).
Use 2022 Form 8915-F (2020 disasters) if:

• You received in 2020 or 2021 a qualified 2020 disaster

distribution that you are including in income in equal amounts
over 3 years, and/or
• You made a repayment in 2022 of a qualified 2020 disaster
distribution made in 2020 or 2021.

Purpose of These Instructions

These instructions provide detailed information for use with your
2022 Form 8915-F (2020 disasters). For your convenience,
Appendix A, Which Lines Should I Use, later, provides, as well,
the lines you should complete on your 2022 Form 8915-F (2020
disasters).

When Should I Not Use a Form 8915-F?
Qualified 2018 and 2019 disasters. Do not use Form 8915-F
to do the following.

Cat. No. 37509G

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• Repay, and report income from, qualified 2018 disaster
distributions. Use Form 8915-C, Qualified 2018 Disaster
Retirement Plan Distributions and Repayments, for those
repayments and income.
• Repay, and report income from, qualified 2019 disaster
distributions. Use Form 8915-D, Qualified 2019 Disaster
Retirement Plan Distributions and Repayments, for those
repayments and income.

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 weren’t subject to
the additional 10% tax (or the 25% additional tax for certain
distributions from SIMPLE IRAs) on early distributions.
If a taxpayer who spread the income from a qualified
2020 disaster distribution over 3 years dies before the
CAUTION last tax year of that 3-year period, the distribution may
no longer be spread over 3 years. The remainder of the
distribution must be reported on the taxpayer's return for the year
they died. Include the remainder in the line 13 and/or line 24
totals, as applicable, of the Form 8915-F being filed with that
return.

!

Which Lines Should I Complete?

For the 2022 tax year, fill in your name and social security
number at the top of page 1 of your Form 8915-F. As indicated
earlier, complete items A and B, selecting 2022 for the item A tax
year and 2020 for the item B disaster year. Also, complete items
C and D, as applicable.
You should only enter amounts on the following lines of Form
8915-F (2020 disasters): lines 12 through 15 in Part II and lines
23 through 26 in Part III, as applicable. Leave Parts I and IV, and
the rest of Parts II and III, blank.

Repayment of a Qualified Disaster Distribution

If you choose, you can generally repay to an eligible retirement
plan any portion of a qualified disaster distribution that is eligible
for tax-free rollover treatment. Also, you can repay a qualified
disaster distribution made on account of hardship from a
retirement plan. However, see Exceptions, later, for qualified
disaster distributions you can’t repay.

The table in Appendix A, later, provides the specific lines you
need to complete on 2022 Form 8915-F (2020 disasters). The
lines you use will depend on:
• Whether you are recognizing income from qualified 2020
disaster distributions, and
• Whether you are repaying qualified 2020 disaster
distributions.

Your repayment can't be made any earlier than the day after
the date you received the qualified disaster distribution. You
have 3 years from the day after the date you received the
distribution to make a repayment. The amount of your repayment
cannot be more than the amount of the original distribution.
Amounts that are repaid are treated as a trustee-to-trustee
transfer and are not included in income. Also, for purposes of the
one-rollover-per-year limitation for IRAs, a repayment to an IRA
is not considered a rollover.

Who Must File

File 2022 Form 8915-F if either of the following applies.
• You received in 2020 or 2021 a qualified 2020 disaster
distribution that you are including in income in equal amounts
over 3 years.
• You made a repayment for 2022 of a qualified 2020 disaster
distribution.

Include on 2022 Form 8915-F (2020 disasters) any
repayments you made before filing your 2022 return. Any
repayments you made will reduce the amount of income from
qualified 2020 disaster distributions reported on your return for
2022. Do not include on your 2022 Form 8915-F (2020
disasters) any repayments you made later than the due date
(including extensions) for filing your 2022 return. If you made a
repayment in 2023 after you filed your 2022 return, the
repayment will reduce the amount of your qualified 2020 disaster
distributions made for 2020 or 2021 and included in full in
income on your 2020 or 2021 return, respectively. See
Amending Form 8915-F (2020 Disasters), later.

If you e-file your return, the software you use may

TIP determine which lines you need.

When and Where To File

File your 2022 Form 8915-F with your 2022 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. To determine whether you need to amend your Form
8915-F, see Amending Form 8915-F (2020 Disasters), later.

Also, if you have spread the income over 3 years, any excess
repayments you reported on your 2023 Form 8915-F (2020
disasters) can be carried:
• Back to your 2022 Form 8915-F (2020 disasters) to reduce
income from qualified 2020 disaster distributions made in 2020
or 2021,
• Back to your 2021 Form 8915-F (2020 disasters) to reduce
income from qualified 2020 disaster distributions made in 2020
or 2021, or
• Back to your 2020 Form 8915-E if you filed 2020 Form 8915-E
and are eligible to amend your 2020 return.

What Is a Qualified Disaster
Distribution?

No qualified disaster distributions can be made in 2022. The last
year that qualified 2020 disaster distributions could be made
was in 2021. See the Instructions for Form 8915-F (Rev.
February 2022) for a discussion of qualified 2020 disaster
distributions, including when they could be made.

Qualified Disaster Distribution

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.
Exceptions. You cannot repay the following types of
distributions.
1. Qualified disaster distributions received as a beneficiary
(other than a surviving spouse).

How Is a Qualified Disaster Distribution Taxed?

Generally, a qualified 2020 disaster distribution is included in
your income in equal amounts over 3 years. However, if you
elected to include the entire distribution in your income in the
year of the distribution by checking the box on line 11 or 22 of
your 2021 Form 8915-F or line 11 or 22 of your 2020 Form
8915-E, whichever is applicable, the income won't be spread
over 3 years.

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If the original distribution was an IRA distribution and you are
carrying an excess repayment back to:
• 2020, include the carried back amount on 2020 Form 8915-E,
line 18;
• 2021, include the carried back amount on 2021 Form 8915-F,
line 25; and/or
• 2022, include the carried back amount on 2022 Form 8915-F,
line 25.
Step 2. Add this sentence. Write "$_______ carryback
from [enter here the year the excess carryback occurred] Form
8915-[E or F, as applicable]" on the dotted line to the left of the
line on which you are including the carried back amount.

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 Disaster Areas

Example 1. On your 2020 Form 8915-E, you reported a
coronavirus-related distribution of $9,000 made to you from your
traditional IRA on April 14, 2020. You spread the income over 3
years ($3,000 in each of 2020, 2021, and 2022). You made no
repayments of the distribution in 2020 or 2021. In 2022, you
made a repayment of $4,500. You will report $3,000 of the
repayment on your 2022 Form 8915-F (2020 disasters). The
excess repayment of $1,500 can be carried back to 2021 and
reported on your 2021 Form 8915-F (2020 disasters), line 25, or
carried back to 2020 and reported on your 2020 Form 8915-E,
line 18. On the dotted line to the left of your 2021 Form 8915-F
(2020 disasters), line 25, or your 2020 Form 8915-E, line 18,
whichever is applicable, you write "$1,500 excess repayment
from 2022 Form 8915-F (2020 disasters)."

A taxpayer cannot receive qualified distributions in 2022 for a
qualified 2020 disaster. Repayments of qualified distributions
received for qualified 2020 disasters had to be made before
June 26, 2021.

Amending Form 8915-F (2020
Disasters)

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

Example 2. You suffered economic losses in 2020 as the
result of DR-4549-HI. You received a qualified 2020 disaster
distribution from your traditional IRA in the amount of $75,000 on
April 30, 2021, spreading the income over 3 years (2021, 2022,
and 2023). You filed your 2022 tax return on April 10, 2023. You
made a repayment of $65,000 on April 28, 2023. You report
$25,000 of the repayment on your 2023 Form 8915-F (2020
disasters). You report the excess repayment of $40,000 as
follows. You carry back $25,000 to 2022 Form 8915-F (2020
disasters), line 25, and $15,000 back to 2021 Form 8915-F
(2020 disasters), line 25. On the dotted line to the left of line 25
of your:
• 2022 Form 8915-F (2020 disasters), you write "$25,000
excess repayment from 2023 Form 8915-F (2020 disasters).";
and
• 2021 Form 8915-F (2020 disasters), you write "$15,000
excess repayment from 2023 Form 8915-F (2020 disasters)."

Qualified 2020 disaster distributions. Depending on when a
repayment is made, you may need to file an amended tax return
to refigure your taxable income.
Include on 2022 Form 8915-F (2020 disasters) any
repayments you made before filing your 2022 tax return. Do not
include on your 2022 Form 8915-F (2020 disasters) any
repayments you made later than the due date (including
extensions) for filing that 2022 return.
If you make a repayment after timely filing your 2022 tax
return but by the due date of that 2022 return (including
extensions), include the repayment on an original or amended
2022 Form 8915-F (2020 disasters), as applicable.
If you make the repayment after the due date of your 2022
return (including extensions) but before the due date of your
2023 return (including extensions), include the repayment on
your 2023 Form 8915-F (2020 disasters). However, you may file
a Form 1040-X amending your 2020 or 2021 Form 8915-F (2020
disasters) if either of the following applies.
• You elected on 2020 Form 8915-E, lines 9 and 17, or 2021
Form 8915-F (2020 disasters), lines 11 and 22, as applicable, to
include all of your qualified 2020 disaster distributions in income
in 2020 or 2021, as applicable (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 2023 Form
8915-F (2020 disasters), and you choose to carry the excess
back to 2020 or 2021 (or even 2022), as applicable. See the
examples below.

Example 3. You suffered economic losses in 2020 as the
result of DR-4549-HI. You received a qualified 2020 disaster
distribution from your 401(k) plan in the amount of $75,000 on
April 30, 2021. On your 2021 Form 8915-F, you elected to
recognize the income from the full $75,000 in 2021, checking the
check box on line 11 of that form. You filed your 2022 tax return
on April 10, 2023. You made a repayment of $65,000 on April
28, 2023. You report the full $65,000 of the repayment on your
2023 Form 8915-F (2020 disasters). It is all excess repayment,
as you have no income from the distribution for that year. You
carry back the full $65,000 to 2021 Form 8915-F (2020
disasters), line 14. On the dotted line to the left of 2021 Form
8915-F (2020 disasters), line 14, you write "$65,000 excess
repayment from 2023 Form 8915-F (2020 disasters)."

Carrybacks. Follow Step 1 and Step 2 below when carrying
back amounts. These steps are followed by examples.
Step 1. Determine the line(s) to use. If the original
distribution was not an IRA distribution and you are carrying an
excess repayment back to:
• 2020, include the carried back amount on 2020 Form 8915-E,
line 10;
• 2021, include the carried back amount on 2021 Form 8915-F,
line 14; and/or
• 2022, include the carried back amount on 2022 Form 8915-F,
line 14.
Instructions for Form 8915-F (Rev. 1-2023)

Specific Instructions
Married filers. If both you and your spouse are required to file
2022 Form 8915-F (2020 disasters), file a separate Form 8915-F
for each of you.
Name and social security number (SSN). If you file a joint
return, enter only the name and SSN of the spouse whose
information is being reported on that Form 8915-F.

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on line 14. Your total repayment is the sum of your excess
repayments carried to 2022 and your repayments made for
2022. A repayment is made for 2022 if it is made before you filed
your 2022 return, and not later than the due date (including
extensions).
At any time during the 3-year period that begins the day after
the date you received a qualified disaster distribution, you can
repay any portion of the distribution to an eligible retirement plan
that accepts rollover contributions. You cannot, however, repay
more than the amount of the original distribution. See
Repayment of a Qualified Disaster Distribution, earlier, for
details.

Attach your completed worksheets. There are a total of four
worksheets in these instructions.
• Worksheet 2 for Line 12 in Part II.
• Worksheet 3 for Line 14 in Part II.
• Worksheet 4 for Line 23 in Part III.
• Worksheet 5 for Line 25 in Part III.
These worksheets are all on the last page of these instructions.
Use the worksheets on that page to figure the amounts for lines
12, 14, 23, and 25, as applicable. Attach that page with your
completed worksheets to the back of your 2022 Form 8915-F
(2020 disasters).
Worksheet 1A in Part I is reserved.

Required General Information

!

Item A. For the 2022 Form 8915-F (2020 disasters), you have
checked the 2022 box.

CAUTION

Worksheet 3 for Line 14. Total 2022 Repayments of Other-Than-IRA Distributions

Item B. For the 2022 Form 8915-F (2020 disasters), you have
checked the box for the 2020 calendar year.
Item C. Enter the FEMA DR number from Table for Qualified
2020 Disaster Areas in Appendix B at the end of these
instructions. For example, for the 2020 Louisiana Hurricane
Laura, you would enter DR-4559-LA.

!

Do not enter the coronavirus in item C.

Item D. Check the box if the coronavirus is a disaster you are
reporting on your 2022 Form 8915-F (2020 disasters).

Part I—Total Distributions From All
Retirement Plans (Including IRAs)

Qualified 2020 disaster distributions cannot be made in 2022.
Leave Part I of your 2022 Form 8915-F (2020 disasters) blank.

Part II—Qualified Disaster
Distributions From Retirement Plans
(Other Than IRAs) for the
Coronavirus and Disaster(s) Listed in
Item C

Don't use Worksheet 2 for Line 12 to report income from
qualified 2018 or 2019 disaster distributions.

CAUTION

Worksheet 2 for Line 12. Total 2022 Income From Other-Than-IRA Distributions Made in Prior Years

1.

2. Enter the amount, if any, from your 2020 Form
8915-E, line 9. If you checked the box on that
line, enter -0- . . . . . . . . . . . . . . . . . . . . . .

2.

3. Enter the total of lines 1 and 2 here and on
line 12 of your 2022 Form 8915-F (2020
disasters) . . . . . . . . . . . . . . . . . . . . . . . . .

3.

1.

2. Enter the amount, if any, from your 2021 Form
8915-F, line 13 . . . . . . . . . . . . . . . . . . . . . .

2.

 b. Enter the amount from line 3a that you have
already carried back to a prior year . . . . . . . .

b.

 c. Subtract line 3b from line 3a . . . . . . . . . . . . .

c.

4. Enter the total amount of any repayments you
made, with respect to 2022 Form 8915-F (2020
disasters), before filing your 2022 tax
return . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. Enter the total of lines 3c and 4 here and on
line 14 of your 2022 Form 8915-F (2020
disasters) . . . . . . . . . . . . . . . . . . . . . . . . .

5.

Worksheet 3 for Line 14, line 4: Don't include these
amounts. On line 4 of Worksheet 3 for Line 14, don't include
any repayments made later than the due date (including
extensions) for your 2022 return or any repayments of
nontaxable amounts.
Repayments carried forward or carried back. If you
repaid more than the amount on line 13 of your 2022 Form
8915-F (2020 disasters), the excess will be carried forward to
your 2023 Form 8915-F (2020 disasters) or back to your 2021
Form 8915-F (2020 disasters) or 2020 Form 8915-E, as
applicable. Repayments made after the due date of your 2022
return (including extensions) but before the due date of your
2023 return (including extensions) will generally be reported on
your 2023 Form 8915-F (2020 disasters) or carried back to your
2022 or 2021 Form 8915-F (2020 disasters) or 2020 Form
8915-E, as applicable. However, you may have to file an
amended return in certain situations. See Amending Form
8915-F (2020 Disasters), earlier.

Line 12. Use Worksheet 2 for Line 12 to figure your income for
prior years from other-than-IRA retirement plan qualified 2020
disaster distributions. You will enter this amount on line 12 of
your 2022 Form 8915-F (2020 disasters).

1. Enter the amount, if any, from your 2021 Form
8915-F, line 11. If you checked the box on that
line, enter -0- . . . . . . . . . . . . . . . . . . . . . .

1. Enter the amount, if any, from your 2021 Form
8915-F, line 14 . . . . . . . . . . . . . . . . . . . . . .

3a. Subtract line 2 from line 1. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.

CAUTION

!

Don’t use Worksheet 3 for Line 14 to report repayments
of qualified 2018 or 2019 disaster distributions.

Part III—Qualified Disaster
Distributions From Traditional, SEP,
SIMPLE, and Roth IRAs for the
Coronavirus and Disaster(s) Listed in
Item C
Line 23. Use Worksheet 4 for Line 23 to figure your income for
prior years from IRA retirement plan qualified 2020 disaster
distributions. You will enter this amount on line 23 of your 2022
Form 8915-F (2020 disasters).

Line 14. Use Worksheet 3 for Line 14 to figure your total
repayment for this year of other-than-IRA retirement plan
qualified 2020 disaster distributions. You will enter this amount
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!

Repayments carried forward or carried back. If you
repaid more than the amount on line 24 of your 2022 Form
8915-F (2020 disasters), the excess will be carried forward to
your 2023 Form 8915-F (2020 disasters) or back to your 2021
Form 8915-F (2020 disasters) or 2020 Form 8915-E, as
applicable. Repayments made after the due date of your 2022
return (including extensions) but before the due date (including
extensions) of your 2023 return will generally be reported on
your 2023 Form 8915-F (2020 disasters) or carried back to your
2022 or 2021 Form 8915-F (2020 disasters) or 2020 Form
8915-E, as applicable. However, you may have to file an
amended return in certain situations. See Amending Form
8915-F (2020 Disasters), earlier.

Don't use Worksheet 4 for Line 23 to report income from
qualified 2018 or 2019 disaster distributions.

CAUTION

Worksheet 4 for Line 23. Total Income From IRA Distributions Made in Prior Years
1. Enter the amount, if any, from your 2021 Form
8915-F, line 22. If you checked the box on that
line, enter -0- . . . . . . . . . . . . . . . . . . . . . .

1.

2. Enter the amount, if any, from your 2020 Form
8915-E, line 17. If you checked the box on that
line, enter -0- . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Enter the total of lines 1 and 2 here and on
line 23 of your 2022 Form 8915-F (2020
disasters) . . . . . . . . . . . . . . . . . . . . . . . . .

3.

Part IV—Qualified Distributions for
the Purchase or Construction of a
Main Home in the Area of Disaster(s)
Listed in Item C

Line 25. Use Worksheet 5 for Line 25 to figure your total
repayment for this year of IRA retirement plan qualified 2020
disaster distributions. You will enter this amount on line 25. Your
total repayment is the sum of your excess repayments carried to
2022 and your repayments made for 2022. A repayment is made
for 2022 if it is made before you filed your 2022 return, and not
later than the due date (including extensions).
At any time during the 3-year period that begins the day after
the date you received a qualified disaster distribution, you can
repay any portion of the distribution to an eligible retirement plan
that accepts rollover contributions. You cannot, however, repay
more than the amount of the original distribution. See
Repayment of a Qualified Disaster Distribution, earlier, for
details.

!

Qualified distributions cannot be received or repaid in 2022.
Leave Part IV of your 2022 Form 8915-F (2020 disasters) blank.

Privacy Act and Paperwork Reduction
Act Notice
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. We need this information to
ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax. You are required to
give us this information if you made certain contributions or
received certain distributions from qualified plans, including
IRAs, and other tax-favored accounts. Our legal right to ask for
the information requested on this form is sections 6001, 6011,
6012(a), and 6109 and their regulations. If you don’t provide this
information, or you provide incomplete or false information, you
may be subject to penalties. You are not required to provide the
information requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB control
number. Books or 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.

Don’t use Worksheet 5 for Line 25 to report repayments
of qualified 2018 or 2019 disaster distributions.

CAUTION

Worksheet 5 for Line 25. Total 2022 Repayments of IRA
Distributions
1. Enter the amount, if any, from your 2021 Form
8915-F, line 25 . . . . . . . . . . . . . . . . . . . . . .

1.

2. Enter the amount, if any, from your 2021 Form
8915-F, line 24 . . . . . . . . . . . . . . . . . . . . . .

2.

3a. Subtract line 2 from line 1. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.
 b. Enter the amount from line 3a that you have
already carried back to a prior year . . . . . . . .

b.

 c. Subtract line 3b from line 3a . . . . . . . . . . . . .

c.

4. Enter the total amount of any repayments you
made, with respect to 2022 Form 8915-F (2020
disasters), before filing your 2022 tax return. Do
not include repayments you have entered on
line 4 of Worksheet 3 for Line 14 . . . . . . . . . .

4.

5. Enter the total of lines 3c and 4 here and on
line 25 of your 2022 Form 8915-F (2020
disasters) . . . . . . . . . . . . . . . . . . . . . . . . .

5.

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.

Worksheet 5 for Line 25, line 4: Don't include these
amounts. On line 4 of Worksheet 5 for Line 25, don't include
any repayments made later than the due date (including
extensions) for your 2022 return or any repayments of
nontaxable amounts.

Instructions for Form 8915-F (Rev. 1-2023)

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Appendix A
Which Lines Should I Use?
Form 8915-F (2020 Disasters): Lines To Use
See Qualified 2020 disaster distribution requirements,

TIP earlier, under Qualified Disaster Distribution

Requirements and also Qualified Distributions, earlier,
for the cutoff dates for making these distributions and for other
criteria for these distributions.

2022 Form 8915-F (2020 Disasters)
IF . . .
You claimed coronavirus-related distributions or
other qualified 2020 disaster distributions on a
2020 Form 8915-E but not on a 2021 Form
8915-F (2020 disasters)

AND . . .

THEN . . .

You didn’t check the box on
line 9 or 17 on the 2020
Form 8915-E

Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2022
Form 8915-F (2020 disasters).

You checked the box on
line 9 or 17 on the 2020
Form 8915-E

If you are repaying those distributions, complete lines 14 and 25, as applicable, of your
2023 Form 8915-F (2020 disasters).
If you aren’t repaying those distributions, STOP. You can’t use 2023 Form
8915-F.

You didn’t check the box on
line 11 or 22 on the 2021
Form 8915-F (2020
disasters) AND/OR on
You claimed qualified 2020 disaster distributions
line 9 or 17 on the 2020
on a 2021 Form 8915-F (2020 disasters) AND you
Form 8915-E
claimed coronavirus-related distributions or other
You checked the box on
qualified 2020 disaster distributions on a 2020
line 11 or 22 on the 2021
Form 8915-E
Form 8915-F (2020
disasters) AND on line 9 or
17 on the 2020 Form
8915-E

Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2022
Form 8915-F (2020 disasters).

You claimed qualified 2020 disaster distributions
on a 2021 Form 8915-F (2020 disasters) but you
did not claim coronavirus-related distributions or
other qualified 2020 disaster distributions on a
2020 Form 8915-E

Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2022
Form 8915-F (2020 disasters).

You did NOT claim qualified 2020 disaster
distributions on a 2021 Form 8915-F (2020
disasters) AND you did not claim
coronavirus-related distributions or other qualified
2020 disaster distributions on a 2020 Form 8915-E

You didn’t check the box on
line 11 or 22 on the 2021
Form 8915-F (2020
disasters)

If you are repaying those distributions, complete lines 14 and 25, as applicable, of your
2022 Form 8915-F.
If you aren’t repaying those distributions, you can’t use 2022 Form 8915-F (2020
disasters).

STOP. You can’t use 2023 Form 8915-F (2020 disasters).
—

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Instructions for Form 8915-F (Rev. 1-2023)

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Appendix B
Qualified Disaster Areas by Year
Table for Qualified 2020 Disaster Areas. Use for Form 8915-F (2020 disasters).
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 in the
2020 Instructions
for Form 8915-E)

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

Not relevant

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

Alaska

Severe Storm, Flooding, Landslides, and
Mudslides (4585-DR-AK)

February 17, 2021

November 30, 2020 - December 2, 2020

Arkansas

Severe Storms, Tornadoes, and Straight-line May 8, 2020
Winds (DR-4544-AR)

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 (4581-DR-CO)

January 15, 2021

September 6, 2020 - November 5, 2020

Connecticut

Tropical Storm Isaias (4580-DR-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 (4579-DR-GA)

January 12, 2021

October 29, 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 (4577-DR-LA)

January 12, 2021

October 26, 2020 - October 29, 2020

Maryland

Tropical Storm Isaias (4583-DR-MD)

February 4, 2021

August 3, 2020 - 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

Instructions for Form 8915-F (Rev. 1-2023)

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Table for Qualified 2020 Disaster Areas. Use for Form 8915-F (2020 disasters). continued
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

Mississippi

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

April 23, 2020

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 (4576-DR-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 (4575-DR-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-Iowa (DR-4561)

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 May 1, 2020
Winds (DR-4542-SC)

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 (4578-DR-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
(4584-DR-WA)

February 4, 2021

September 1, 2020 - September 19,
2020

Wisconsin

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

March 11, 2020

January 10, 2020 - January 12, 2020

-8-

Instructions for Form 8915-F (Rev. 1-2023)

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Appendix C
Worksheets

Worksheet 4 for Line 23. Total Income From IRA Distributions Made in Prior Years

Worksheet 1A is reserved. Blank Worksheets 2, 3, 4, and 5 are
on this page. If you complete any of these worksheets in
determining amounts to enter on lines 12, 14, 23, and 25, attach
this page to your 2022 Form 8915-F (2020 disasters) with all
relevant worksheets completed.

Worksheet 1A. Reserved.
Worksheet 2 for Line 12. Total 2022 Income From Other-Than-IRA Distributions Made in Prior Years
1. Enter the amount, if any, from your 2021 Form
8915-F, line 11. If you checked the box on that
line, enter -0- . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount, if any, from your 2020 Form
8915-E, line 9. If you checked the box on that
line, enter -0- . . . . . . . . . . . . . . . . . . . . . .
3. Enter the total of lines 1 and 2 here and on
line 12 of your 2022 Form 8915-F (2020
disasters) . . . . . . . . . . . . . . . . . . . . . . . . .

2.

Worksheet 3 for Line 14. Total 2022 Repayments of Other-Than-IRA Distributions
1.
2.

3a. Subtract line 2 from line 1. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.
 b. Enter the amount from line 3a that you have
already carried back to a prior year . . . . . . . .

b.

 c. Subtract line 3b from line 3a . . . . . . . . . . . . .

c.

4. Enter the total amount of any repayments you
made, with respect to 2022 Form 8915-F (2020
disasters), before filing your 2022 tax
return . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5. Enter the total of lines 3c and 4 here and on
line 14 of your 2022 Form 8915-F (2020
disasters) . . . . . . . . . . . . . . . . . . . . . . . . .

5.

Instructions for Form 8915-F (Rev. 1-2023)

2. Enter the amount, if any, from your 2020 Form
8915-E, line 17. If you checked the box on that
line, enter -0- . . . . . . . . . . . . . . . . . . . . . . .

2.

3. Enter the total of lines 1 and 2 here and on
line 23 of your 2022 Form 8915-F (2020
disasters) . . . . . . . . . . . . . . . . . . . . . . . . .

3.

1. Enter the amount, if any, from your 2021 Form
8915-F, line 25 . . . . . . . . . . . . . . . . . . . . . .

1.

2. Enter the amount, if any, from your 2021 Form
8915-F, line 24 . . . . . . . . . . . . . . . . . . . . . .

2.

3a. Subtract line 2 from line 1. If zero or less,
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 3a.

3.

2. Enter the amount, if any, from your 2021 Form
8915-F, line 13 . . . . . . . . . . . . . . . . . . . . . .

1.

Worksheet 5 for Line 25. Total 2022 Repayments of IRA
Distributions

1.

1. Enter the amount, if any, from your 2021 Form
8915-F, line 14 . . . . . . . . . . . . . . . . . . . . . .

1. Enter the amount, if any, from your 2021 Form
8915-F, line 22. If you checked the box on that
line, enter -0- . . . . . . . . . . . . . . . . . . . . . .

-9-

 b. Enter the amount from line 3a that you have
already carried back to a prior year . . . . . . . .

b.

 c. Subtract line 3b from line 3a . . . . . . . . . . . . .

c.

4. Enter the total amount of any repayments you
made, with respect to 2022 Form 8915-F (2020
disasters), before filing your 2022 tax return. Do
not include repayments you have entered on
line 4 of Worksheet 3 for Line 14 . . . . . . . . . .

4.

5. Enter the total of lines 3c and 4 here and on
line 25 of your 2022 Form 8915-F (2020
disasters) . . . . . . . . . . . . . . . . . . . . . . . . .

5.