U.S. Individual Income Tax Return Forms

U.S. Individual Income Tax Return

i8915c--dft

U.S. Individual Income Tax Return Forms

OMB: 1545-0074

Document [pdf]
Download: pdf | pdf
Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and pubs for filing. We incorporate all
significant changes to forms posted with this coversheet. However, unexpected
issues occasionally arise, or legislation is passed—in this case, we will post a
new draft of the form to alert users that changes were made to the previously
posted draft. Thus, there are never any changes to the last posted draft of a
form and the final revision of the form. Forms and instructions are subject to
OMB approval before they can be officially released, so we post drafts of them
until they are approved. Drafts of instructions and pubs usually have some
additional changes before their final release. Early release drafts are at
IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

2023

Instructions for Form 8915-C

Department of the Treasury
Internal Revenue Service

Qualified 2018 Disaster Retirement Plan Distributions and Repayments

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 7, 2023
When and Where To File

Section references are to the Internal Revenue Code
unless otherwise noted.

General Instructions
Future Developments

For the latest information about developments related to
Form 8915-C and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Form8915C.

What’s New

Repayments. The repayment period for a qualified 2018
disaster distribution ends 3 years and 1 day after the
distribution was received. This is particularly important if
your qualified 2018 disaster distribution was received in
2020. Repayments reported on 2023 Form 8915-C can be
used to reduce the income reportable on your 2020, 2021,
or 2022 tax return, as applicable; if you have already filed
your tax return for the year in question, you will need to
amend that return.

Coronavirus-Related Distributions

Did you repay coronavirus-related distributions for 2023?
If you did, do not use 2023 Form 8915-C to report those
repayments. Use Form 8915-F, Qualified Disaster
Retirement Plan Distributions and Repayments, instead.
We have retired Form 8915-E, Qualified 2020 Disaster
Retirement Plan Distributions and Repayments, which you
used to report coronavirus-related distributions and
repayments in 2020.

Purpose of Form

Use 2023 Form 8915-C to report qualified 2018 disaster
distribution repayments made in 2023 that were not
included on your 2022 Form 8915-C.
For repayments of distributions for qualified 2019,
2020, or later disasters, see Form 8915-D, Qualified 2019
Disaster Retirement Plan Distributions and Repayments,
and Form 8915-F, Qualified Disaster Retirement Plan
Distributions and Repayments, respectively, and their
instructions.

Note. Repayments of distributions from retirement plans
(other than IRAs) are reported in Part I, and repayments of
distributions from IRAs are reported in Part II.
For details on qualified 2018 disaster distributions,

TIP see the 2018, 2019, and 2020 Instructions for
Form 8915-C.

Who Must File

File 2023 Form 8915-C if you made a repayment for 2023
of a qualified 2018 disaster distribution made in 2020.

Oct 23, 2023

File 2023 Form 8915-C with your 2023 Form 1040,
1040-SR, or 1040-NR. If you are not required to file an
income tax return but are required to file 2023 Form
8915-C, fill in the address information on page 1 of Form
8915-C, sign the Form 8915-C, and send it to the IRS at
the same time and place you would otherwise file 2023
Form 1040, 1040-SR, or 1040-NR.
The timing of your repayments will determine whether
you need to file an amended return to claim them. See
Amending Form 8915-C, later.

Qualified 2018 Disaster Distribution

What 2018 Disasters Are Covered?

In order to have a qualified 2018 disaster distribution, you
must have been adversely affected by a qualified 2018
disaster, that is, a disaster listed in Table 1 at the end of
these instructions.

How Is a Qualified 2018 Disaster Distribution
Taxed?

Generally, a qualified 2018 disaster distribution is included
in your income in equal amounts over 3 years. However, if
you elected, you could have included the entire
distribution in your income in the year of the distribution. If
more than one distribution was made during the year, you
must have treated all distributions for that year the same
way. Any repayments made before you file your return, by
the due date (including extensions), and within the 3-year
period for making the repayment reduce the amount of the
distribution included in your income.
Also, qualified 2018 disaster distributions aren’t subject
to the additional 10% tax (or the 25% additional tax for
certain distributions from SIMPLE IRAs) on early
distributions.

Repayment of a Qualified 2018 Disaster
Distribution
An amount paid more than 3 years and 1 day after
the distribution was received cannot be treated as
CAUTION a repayment. For example, if your qualified 2018
disaster distribution was received on May 25, 2020, and
you choose to repay the distribution, the repayment must
be made before May 26, 2023.

!

Do not use this form to report repayments of qualified
disaster distributions for disasters other than qualified
2018 disasters. See Form 8915-D, Qualified 2019
Disaster Retirement Plan Distributions and Repayments,
and Form 8915-F, Qualified Disaster Retirement Plan
Distributions and Repayments, respectively, and their
instructions, as applicable.

Cat. No. 72464Q

Depending on when a repayment is made, you may
need to file an amended tax return to refigure your taxable
income.

If you choose, you can generally repay to an eligible
retirement plan any portion of a qualified 2018 disaster
distribution that is eligible for tax-free rollover treatment.
Also, you can repay a qualified 2018 disaster distribution
made from a retirement plan on account of hardship.
However, see Exceptions, later, for qualified 2018 disaster
distributions you can’t repay.

Include on 2023 Form 8915-C any repayments you
made in 2023. Do not include on your 2023 Form 8915-C
any repayments you made after the end of the 3-year
repayment period for your 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.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 7, 2023
If you make the repayment in 2023 for qualified 2018
disaster distributions made in 2020:
• You may file an amended 2020 Form 8915-C, if you
elected on your original 2020 Form 8915-C to include all
of your qualified 2018 disaster distributions in income in
2020, instead of over 3 years; or
• You may file an amended 2020, 2021, or 2022 Form
8915-C, as applicable, if you spread the distributions in
income over 3 years.

Include on 2023 Form 8915-C any repayments made in
2023 for qualified 2018 disaster distributions, but only if
the repayments are made within the 3-year repayment
period for the distribution and were not reported on your
2022 Form 8915-C. See Amending Form 8915-C, later, for
information on the years to which repayments can apply.
Exceptions. You cannot repay the following types of
distributions.
1. Qualified 2018 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.

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-C, line 18;
• 2021, include the carried back amount on 2021 Form
8915-C, line 7; and/or
• 2022, include the carried back amount on 2022 Form
8915-C, line 5.
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-C, line 34;
• 2021, include the carried back amount on 2021 Form
8915-C, line 16; and/or
• 2022, include the carried back amount on 2022 Form
8915-C, line 12.
Step 2. Add this sentence. Write "$_______
carryback from [enter here the year the excess carryback
occurred] Form 8915-C" on the dotted line to the left of the
line on which you are including the carried back amount.

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, traditional SEP, traditional SIMPLE, Roth,
Roth SEP, or Roth SIMPLE IRA.

Example 1. You received a qualified 2018 disaster
distribution from your traditional IRA in the amount of
$90,000 on May 11, 2020. You elected to recognize in
2020 all the income from the distribution. On May 3, 2023,
you make a repayment of $45,000. You made no other
repayments. The entire $45,000 is an excess repayment
on your 2023 Form 8915-C, as you have no income from
qualified 2018 disaster distributions to report for 2023 and
the repayment was made before the 3-year period for
repayment of the distribution ended. You carry the entire
$45,000 back to 2020. You enter $45,000 on your
amended 2020 Form 8915-C, line 34. On the dotted line to
the left of line 34, you write “$45,000 carryback from 2023
Form 8915-C.”

Prior to January 1, 2023, traditional SEP and

TIP traditional SIMPLE IRAs were simply called SEP

and SIMPLE IRAs; and Roth SEP and Roth
SIMPLE IRAs didn't exist. In 2023, the term "traditional"
was added to the SEP and SIMPLE IRA names to
distinguish them from Roth SEP and Roth SIMPLE IRAs,
which were introduced in section 601 of the Secure 2.0
Act of 2022 and effective beginning January 1, 2023.

Amending Form 8915-C

Example 2. You received a qualified 2018 disaster
distribution from your traditional IRA in the amount of
$90,000 on May 11, 2020. You chose to spread the
$90,000 over 3 years ($30,000 in income for 2020, 2021,
and 2022). On April 28, 2023, you make a repayment of
$65,000. The entire $65,000 is an excess repayment on
your 2023 Form 8915-C, as you have no income from

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.
-2-

Instructions for Form 8915-C (2023)

line 1a and $30,000 on line 1b of your 2023 Form 8915-C.
You entered $10,000 on line 2a of your 2023 Form
8915-C. Because you have already carried back the full
$10,000, you would include $10,000 on 2023 Form
8915-C, line 2b.

qualified 2018 disaster distributions to report for 2023 and
the repayment was made before the 3-year period for
repayment of the distribution ended. You carry $30,000 of
the excess back to 2022; $30,000 of the excess back to
2021; and $5,000 of the excess back to 2020. You enter
$30,000 on your amended 2022 Form 8915-C, line 12;
$30,000 on your amended 2021 Form 8915-C, line 16;
and $5,000 on your amended 2020 Form 8915-C, line 34.
On the dotted line to the left of these lines, you write
"$30,000 excess repayment from 2023 Form 8915-C" on
the 2021 and 2022 forms and “$5,000 excess repayment
from 2023 Form 8915-C” on the 2020 form.

Line 4. At any time during the 3-year period that begins
the day after the date you received a qualified 2018
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 2018 Disaster Distribution,
earlier, for details.
Enter on line 4 the amount of any repayments you
made in 2023. Do not include any repayments made for a
qualified 2018 disaster distribution later than the 3-year
repayment period for that distribution or any repayments
of nontaxable amounts. You may have to file an amended
return in certain situations. See Amending Form 8915-C,
earlier.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 7, 2023

Specific Instructions

Married filers. If both you and your spouse are required
to file Form 8915-C, file a separate Form 8915-C 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-C.

Part II—Qualified 2018 Disaster
Distributions From Traditional, SEP,
SIMPLE, and Roth IRAs

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.

Complete Part II if you made a repayment in 2023 of
qualified 2018 disaster distribution amounts from line 26
of 2020 Form 8915-C.

Write at the top of page 1. Write, at the top of page 1 of
your 2023 Form 8915-C, the full name of each of your
qualified 2018 disasters for which you are repaying a
qualified 2018 disaster distribution on your 2023 Form
8915-C. Include the state, territory, or tribal government
and the FEMA DR number in Table 1. For example, you
would enter "Confederated Tribes of the Colville
Reservation Flooding (DR-4384)."

Line 7b. Enter the amount from line 7a that you have
already carried back to a prior year.

Example. You received a qualified 2018 disaster
distribution from your traditional IRA in the amount of
$90,000 on November 15, 2020. This is the only qualified
2018 disaster distribution you have ever received. You
chose to spread the $90,000 over 3 years ($30,000 in
income for 2020, 2021, and 2022). You did not make a
repayment until November 10, 2022, when you made a
repayment of $40,000. On your 2022 Form 8915-C, you
entered totals of $40,000 on line 13 and $30,000 on line 8.
On December 1, 2023, you filed an amended 2020 return
carrying back the excess repayment of $10,000 ($40,000
− $30,000) to line 34 of your 2020 Form 8915-C and wrote
“$10,000 excess repayment from 2021 Form 8915-C” on
the dotted line to the left of line 34. You transfer the
amounts on lines 13 and 8 of your 2022 Form 8915-C to
your 2023 Form 8915-C, entering $40,000 on line 6a and
$30,000 on line 6b of your 2023 Form 8915-C. You
entered $10,000 on line 7a of your 2023 Form 8915-C.
Because you have already carried back the full $10,000,
you would include $10,000 on 2023 Form 8915-C, line 7b.

Part I—Qualified 2018 Disaster
Distributions From Retirement Plans
(Other Than IRAs)

Complete Part I if you made a repayment in 2023 of
qualified 2018 disaster distribution amounts from line 10
of 2020 Form 8915-C.
Line 2b. Enter the amount from line 2a that you have
already carried back to a prior year.
Example. You received a qualified 2018 disaster
distribution from your 401(k) retirement plan in the amount
of $90,000 on November 15, 2020. This is the only
qualified 2018 disaster distribution you have ever
received. You chose to spread the $90,000 over 3 years
($30,000 in income for 2020, 2021, and 2022). You did not
make a repayment until November 10, 2022, when you
made a repayment of $40,000. On your 2022 Form
8915-C, you enter totals of $40,000 on line 6 and $30,000
on line 1. On December 1, 2023, you filed an amended
2020 return carrying back the excess repayment of
$10,000 ($40,000 − $30,000) to line 18 of your 2020 Form
8915-C and wrote “$10,000 excess repayment from 2022
Form 8915-C” on the dotted line to the left of line 18. You
transfer the amounts on lines 6 and 1 of your 2022 Form
8915-C to your 2023 Form 8915-C, entering $40,000 on
Instructions for Form 8915-C (2023)

Line 9. At any time during the 3-year period that begins
the day after the date you received a qualified 2018
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 2018 Disaster Distribution,
earlier, for details.
Enter on line 9 the amount of any repayments you
made in 2023. Do not include any repayments made for a
qualified 2018 disaster distribution later than the 3-year
-3-

repayment period for that distribution or any repayments
of nontaxable amounts. You may have to file an amended
return in certain situations. See Amending Form 8915-C,
earlier.

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.

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

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 7, 2023
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.

-4-

Instructions for Form 8915-C (2023)

Table 1. Qualified 2018 Disaster Areas for Form 8915-C
Disaster Area

Qualified 2018 Disaster

Date of Declaration

Disaster Period aka Incident Period

Alabama

Severe Storms And Tornadoes (DR-4362)

April 26, 2018

March 19, 2018 - March 20, 2018

Alabama

Hurricane Michael (DR-4406)

November 05, 2018

October 10, 2018 - October 13, 2018

Alaska

Flooding (DR-4391)

September 05, 2018

May 11, 2018 - May 13, 2018

Alaska

Earthquake (DR-4413)

January 31, 2019

November 30, 2018

American Samoa

Tropical Storm Gita (DR-4357)

March 02, 2018

February 07, 2018 - February 12, 2018

California

Wildfires And High Winds (DR-4382)

August 04, 2018

July 23, 2018 - September 19, 2018

California

Wildfires (DR-4407)

November 12, 2018

November 08, 2018 - November 25, 2018

Confederated Tribes of the Colville
Reservation

Flooding (DR-4384)

August 17, 2018

May 05, 2018 - May 28, 2018

Connecticut

Severe Storms, Tornadoes, And Straight-line Winds (DR-4385)

August 20, 2018

May 15, 2018

Connecticut

Severe Storms And Flooding (DR-4410)

December 05, 2018

September 25, 2018 - September 26, 2018

Florida

Hurricane Michael (DR-4399)

October 11, 2018

October 07, 2018 - October 19, 2018

Georgia

Hurricane Michael (DR-4400)

October 14, 2018

October 09, 2018 - October 23, 2018

Guam

Typhoon Mangkhut (DR-4398)

October 01, 2018

September 10, 2018 - September 11, 2018

Havasupai Tribe

Severe Storms, Flooding, And Landslides (DR-4389)

August 31, 2018

July 11, 2018 - July 12, 2018

Hawaii

Severe Storms, Flooding, Landslides, And Mudslides (DR-4365)

May 08, 2018

April 13, 2018 - April 16, 2018

Hawaii

Kilauea Volcanic Eruption And Earthquakes (DR-4366)

May 11, 2018

May 03, 2018 - August 17, 2018

Hawaii

Hurricane Lane (DR-4395)

September 27, 2018

August 22, 2018 - August 29, 2018

Indiana

Severe Storms And Flooding (DR-4363)

May 04, 2018

February 14, 2018 - March 04, 2018

Iowa

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4386)

August 20, 2018

June 06, 2018 - July 02, 2018

Iowa

Severe Storm And Tornadoes (DR-4392)

September 12, 2018

July 19, 2018

Kansas

Severe Storms, Straight-line Winds, And Flooding (DR-4403)

October 19, 2018

September 01, 2018 - September 08, 2018

Kansas

Severe Storms, Straight-line Winds, And Flooding (DR-4417)

February 25, 2019

October 04, 2018 - October 15, 2018

Kentucky

Severe Storms, Flooding, Landslides, And Mudslides (DR-4358)

April 12, 2018

February 09, 2018 - February 14, 2018

Kentucky

Severe Storms, Tornadoes, Flooding, Landslides, And Mudslides (DR-4361)

April 26, 2018

February 21, 2018 - March 21, 2018

Maine

Severe Storm And Flooding (DR-4367)

May 30, 2018

March 02, 2018 - March 08, 2018

Maryland

Severe Storms And Flooding (DR-4374)

June 25, 2018

May 15, 2018 - May 19, 2018

Maryland

Severe Storm And Flooding (DR-4376)

July 02, 2018

May 27, 2018 - May 28, 2018

Massachusetts

Severe Winter Storm And Flooding (DR-4372)

June 25, 2018

March 02, 2018 - March 03, 2018

Massachusetts

Severe Winter Storm And Snowstorm (DR-4379)

July 19, 2018

March 13, 2018 - March 14, 2018

Michigan

Severe Storms, Flooding, Landslides, And Mudslides (DR-4381)

August 02, 2018

June 16, 2018 - June 18, 2018

Minnesota

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4390)

September 05, 2018

June 15, 2018 - July 12, 2018

Minnesota

Severe Storms And Flooding (DR-4414)

February 01, 2019

October 09, 2018 - October 11, 2018

Mississippi

Severe Storms, Flooding, And Tornado (DR-4415)

February 14, 2019

December 27, 2018 - December 28, 2018

Montana

Flooding (DR-4388)

August 30, 2018

April 12, 2018 - May 06, 2018

Montana

Flooding (DR-4405)

October 31, 2018

May 01, 2018 - June 10, 2018

Nebraska

Severe Winter Storm and Straight-line Winds (DR-4375)

June 29, 2018

April 13, 2018 - April 18, 2018

Nebraska

Severe Storms, Tornadoes, Straight-line Winds, And Flooding (DR-4387)

August 27, 2018

June 17, 2018 - July 01, 2018

New Hampshire

Severe Winter Storm And Snowstorm (DR-4371)

June 08, 2018

March 13, 2018 - March 14, 2018

New Hampshire

Severe Storm And Flooding (DR-4370)

June 08, 2018

March 02, 2018 - March 08, 2018

New Jersey

Severe Winter Storm And Snowstorm (DR-4368)

June 08, 2018

March 06, 2018 - March 07, 2018

New York

Severe Storms And Flooding (DR-4397)

October 01, 2018

August 13, 2018 - August 15, 2018

North Carolina

Tornado And Severe Storms (DR-4364)

May 08, 2018

April 15, 2018

North Carolina

Hurricane Florence (DR-4393)

September 14, 2018

September 07, 2018 - September 29, 2018

North Carolina

Tropical Storm Michael (DR-4412)

January 31, 2019

October 10, 2018 - October 12, 2018

Northern Mariana Islands

Typhoon Mangkhut (DR-4396)

September 29, 2018

September 10, 2018 - September 11, 2018

Northern Mariana Islands

Super Typhoon Yutu (DR-4404)

October 26, 2018

October 24, 2018 - October 26, 2018

Ohio

Severe Storms, Landslides, And Mudslides (DR-4360)

April 17, 2018

February 14, 2018 - February 25, 2018

Oklahoma

Wildfires (DR-4373)

June 25, 2018

April 11, 2018 - April 20, 2018

Pennsylvania

Severe Storms And Flooding (DR-4408)

November 27, 2018

August 10, 2018 - August 15, 2018

South Carolina

Hurricane Florence (DR-4394)

September 16, 2018

September 08, 2018 - October 08, 2018

Texas

Severe Storms And Flooding (DR-4377)

July 06, 2018

June 19, 2018 - July 13, 2018

Texas

Severe Storms And Flooding (DR-4416)

February 25, 2019

September 10, 2018 - November 02, 2018

Tohono O’odham Nation

Severe Storms And Flooding (DR-4409)

November 30, 2018

October 01, 2018 - October 03, 2018

Vermont

Severe Storm And Flooding (DR-4380)

July 30, 2018

May 04, 2018 - May 05, 2018

Virginia

Hurricane Florence (DR-4401)

October 15, 2018

September 08, 2018 - September 21, 2018

Virginia

Tropical Storm Michael (DR-4411)

December 18, 2018

October 09, 2018 - October 16, 2018

Washington

Severe Winter Storms, Straight-line Winds, Flooding, Landslides, Mudslides, Tornado (DR-4418)

March 04, 2019

December 10, 2018 - December 24, 2018

West Virginia

Severe Storms, Flooding, Landslides, And Mudslides (DR-4359)

April 17, 2018

February 14, 2018 - February 20, 2018

West Virginia

Severe Storms, Flooding, Landslides, And Mudslides (DR-4378)

July 12, 2018

May 28, 2018 - June 03, 2018

Wisconsin

Severe Storms, Straight-line Winds, And Flooding (DR-4383)

August 10, 2018

June 15, 2018 - June 19, 2018

Wisconsin

Severe Storms, Tornadoes, Straight-line Winds, Flooding, And Landslides (DR-4402)

October 18, 2018

August 17, 2018 - September 14, 2018

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 7, 2023

Instructions for Form 8915-C (2023)

-5-


File Typeapplication/pdf
File Title2023 Instructions for Form 8915-C
SubjectInstructions for Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments
AuthorW:CAR:MP:FP
File Modified2023-11-07
File Created2023-10-23

© 2024 OMB.report | Privacy Policy