U.S. Individual Income Tax Return Forms

U.S. Individual Income Tax Return

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U.S. Individual Income Tax Return Forms

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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
distributions, qualified 2023 disaster distributions, etc.)
are also called qualified disaster recovery distributions.

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

DRAFT AS OF
March 30, 2023

Contents
General Instructions . . . . . . . . . . . . . . . . . . . . .
Future Developments . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . .
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) . . . .
Part III—Qualified Disaster Distributions From
Traditional, SEP, SIMPLE, and Roth IRAs .
Part IV—Qualified Distributions for the
Purchase or Construction of a Main Home
in Qualified Disaster Areas . . . . . . . . . . .
Appendix A, Which Lines Should I Use? . . . .
Appendix B, Worksheets . . . . . . . . . . . . . . .

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Determining the qualified disaster distribution period, in Part I, for a disaster. The qualified disaster
distribution period for each disaster still begins on the day
the disaster began. The last day of the qualified disaster
distribution period for most qualified 2021 disasters and
many qualified 2022 disasters is June 26, 2023. But the
last day of the qualified disaster distribution period for
qualified 2023 and later disasters, some qualified 2022
disasters, and perhaps even a few qualified 2021
disasters will have to be separately calculated. See
Qualified disaster distribution period, later.

. . . 19

Determining the qualified distribution repayment period, in Part IV, for a disaster. The qualified distribution
repayment period for each disaster still begins on the day
the disaster began. The last day of the qualified
distribution repayment period for most qualified 2021
disasters and many qualified 2022 disasters is June 27,
2023. But the last day of the qualified distribution
repayment period for qualified 2023 and later disasters,
some qualified 2022 disasters, and perhaps even a few
qualified 2021 disasters will have to be separately
calculated. See Qualified disaster distribution period,
later.

. . . 21
. . . 23
. . . 27

Determining the disaster's FEMA number and other
information. Appendix B, Qualified Disaster Areas by
Year, is being discontinued. See Qualified disaster area,
later, for information on where to find a disaster’s FEMA
number, beginning date, and declaration date.

.... 9
. . . 17

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
Qualified 2021 and later disaster distributions (also
known as qualified disaster recovery distributions).
As a result of section 331 of the Secure 2.0 Act of 2022,
enacted December 29, 2022, you are now eligible for the
benefits of Form 8915-F if you were adversely affected by
a qualified 2021 or later disaster and you received a
distribution described in Qualified Disaster Distribution
Requirements or Qualified Distribution Requirements,
later. Qualified disaster distributions (such as qualified
2021 disaster distributions, qualified 2022 disaster
Mar 30, 2023

Dollar limit. For qualified 2021 and later disasters, the
dollar limit on Form 8915-F for retirement plan
distributions is $22,000 per disaster. It was $100,000 but
that was for qualified 2020 disasters.

New line 1a. New Line 1a explains the criteria set forth
in Form 8915-F, line 1a, including “If all of the distributions
for this year occurred within the qualified disaster
distribution period for each of the disasters listed” in the
table at the top of Part I.
New Worksheet 1B. New Worksheet 1B is a tool you
may have to use in figuring amounts for lines 1a through 5
of Form 8915-F. See Worksheet 1B, later, to determine
whether you must use Worksheet 1B. You can choose to
use Worksheet 1B even if you are not required to do so.

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

Cat. No. 37509G

• A qualified distribution described in Qualified 2021 and
later disaster areas under Qualified Distribution for the
Purchase or Construction of a Main Home in Qualified
Disaster Areas, later, that you received on January 1,
2021, for the Washington (8593-DR-WA) disaster.

(and qualified 2021 and later disasters, if enacted) and for
each year of reporting of income and repayments of those
distributions. The boxes you check in items A and B will
help us determine the exact year of the form you are filing,
and the year of the qualified disasters, qualified disaster
distributions, and qualified distributions you are reporting.
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.

See Amending Form 8915-F, later.

Purpose of These Instructions

DRAFT AS OF
March 30, 2023

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

This year. "This year" (as used on Form 8915-F and in
these instructions) is the year of the form you check in
item A of your Form 8915-F. For example, if you check
2022, "this year" is 2022.

When Should I Not Use a Form 8915-F?
Reporting coronavirus-related and other distributions for qualified 2020 disasters made or received in
2020. This form replaces Form 8915-E for tax years
beginning after 2020. Do not use a Form 8915-F to
report, in Part I, qualified 2020 disaster distributions made
in 2020 or, in Part IV, qualified distributions received in
2020 for qualified 2020 disasters.

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 2021 box in item B, your form will be
referred to in these instructions and elsewhere as “2022
Form 8915-F (2021 disasters).” See Names of disasters
and distributions next.

You will still use 2020 Form 8915-E to report
coronavirus-related and other qualified disaster
CAUTION distributions made in 2020 and to report qualified
distributions received in 2020 for qualified 2020 disasters.

Names of disasters and distributions. Except when
referring to them generally, these instructions will refer to
the different qualified disasters and qualified disaster
distributions by their specific names using the year(s) you
checked in item A and item B at the top of page 1 of your
Form 8915-F. For example, if you checked 2022 in item B,
your qualified disasters are referred to as “qualified 2022
disasters” and your qualified disaster distributions are
referred to as “qualified 2022 disaster distributions.”

Qualified 2019 and earlier disasters. Do not use Form
8915-F to report repayments or income from qualified
disaster distributions for 2019 and earlier disasters.

Who Must File

File Form 8915- F for the year you checked in item A at
the top of page 1 of the form if any of the following apply to
you for that year for the disasters listed in items C and D.
• A qualified disaster distribution was made to you from
an eligible retirement plan.
• You received a qualified distribution.
• A qualified disaster distribution was made to you in a
prior year that you are including in income in equal
amounts over 3 years and the 3-year period has not yet
lapsed.
• You made a repayment of a qualified disaster
distribution.

Purpose of Form

If you were adversely affected by a qualified 2021 or later
disaster, use Form 8915-F to report:
• A qualified disaster distribution described in Qualified
disaster distribution requirements, later, that was made to
you this year;
• A repayment of, or income from, a qualified disaster
distribution reported on Part I of a Form 8915-F from this
or an earlier year; or
• Income in 2021 and later years from qualified 2020 and
later disaster distributions; and
• A qualified distribution described in Qualified 2021 and
later disaster areas under Qualified Distribution for the
Purchase or Construction of a Main Home in Qualified
Disaster Areas, later, that you received this year.

Which Lines Should I Complete?
If you e-file your return, the software you use may

TIP determine which lines you need.

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 the item A tax year and
the item B disaster year. Also, complete items C and D, as
applicable.

If you were adversely affected by a qualified 2020
disaster, use Form 8915-F to report:
• A qualified disaster distribution described in Qualified
disaster distribution requirements, later, that was made to
you in 2021 (coronavirus-related distributions can't be
made after December 30, 2020);
• A repayment of, or income from, a qualified disaster
distribution (including a coronavirus-related distribution) in
this year; or

You might not need to enter amounts on each line of
your Form 8915-F. Appendix A, Which Lines Should I
Use, later, provides the lines you need to complete on
Form 8915-F for each year relating to your disasters. The
lines you use will depend on:
• Whether qualified disaster distributions were made to
you,
-2-

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

• Whether you have received qualified distributions,
• Whether you are recognizing income from distributions,

you elect, you can include the entire distribution in your
income in the year of the distribution.

When and Where To File

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.

and
• Whether you are repaying distributions.

File your Form 8915-F with your Form 1040, 1040-SR, or
1040-NR for the year checked in item A at the top of
page 1 of your Form 8915-F. For example, you will file
your 2023 Form 8915-F (2021 disasters) with your 2023
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, later.

Also, qualified disaster distributions aren't subject to
the additional 10% tax (or the 25% additional tax for
certain distributions from SIMPLE IRAs) on early
distributions.

DRAFT AS OF
March 30, 2023

If a taxpayer who spread the income from a
qualified disaster distribution over 3 years dies
CAUTION before the 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
return of the deceased taxpayer. Include the remainder in
the line 13 and/or line 24 totals, as applicable, of the Form
8915-F for the year of their last tax return.

What Is a Qualified Disaster
Distribution?

The distributions that are a qualified disaster distributions
for tax years 2021 or later follow.
For 2021, qualified disaster distributions are:
• The qualified 2019 disaster distributions for the Puerto
Rico Earthquakes (DR-4473-PR) reported on 2021 Form
8915-D,
• The qualified 2020 disaster distributions for qualified
2020 disasters reported on 2021 Form 8915-F (2020
disasters), and
• The qualified 2021 disaster distributions for qualified
2021 disasters reported on 2021 Form 8915-F (2021
disasters).
For 2022, qualified disaster distributions are:
• The qualified 2021 disaster distributions for qualified
2021 disasters reported on 2022 Form 8915-F (2021
disasters), or
• The qualified 2022 disaster distributions for qualified
2022 disasters reported on 2022 Form 8915-F (2022
disasters).
For 2023, qualified disaster distributions are:
• The qualified 2021 disaster distributions for qualified
2020 disasters reported on 2023 Form 8915-F (2021
disasters),
• The qualified 2022 disaster distributions for qualified
2022 disasters reported on 2023 Form 8915-F (2022
disasters), and
• The qualified 2023 disaster distributions for qualified
2023 disasters reported on 2023 Form 8915-F (2023
disasters).
Qualified disaster distributions for 2024 and later years
are the distributions reported, like those for other years, in
Part I of a Form 8915-F for the year because they meet
the criteria in the next section. In all cases, the year
checked in item B of your Form 8915-F is the year in
which the disaster began. There are always qualified
disaster distributions that can be made for a disaster in
the year the disaster began and, for certain disasters, in
the year or 2 after the disaster began.

Qualified Disaster Distribution Requirements
A coronavirus-related distribution can't be made
after 2020. See Qualified disaster distribution
CAUTION period, later, to figure when your qualified disaster
distribution can be made. Also, a distribution is not a
qualified disaster distribution if it is listed in Distributions
that are not qualified disaster distributions, later. See
Limit, later, for the dollar limit on qualified disaster
distributions.

Qualified disaster distribution requirements.
Qualified disaster distributions must meet the following
criteria. (Coronavirus-related distributions can't be made
in 2021 or later years.) You must meet these requirements
separately for each of your disasters that you are
reporting on Form 8915-F.
1. The distribution was made:
• For 2020 disasters (other than the coronavirus), no later
than June 24, 2021; or
• For 2021 and later disasters, within the disaster's
qualified disaster distribution period. See Qualified
disaster distribution period, later.
2. Your main home was located in a qualified disaster
area at any time during the disaster period shown for that
area. See Main home, later. The qualified 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 disaster distribution, regardless of whether the
distribution was made on account of a qualified disaster.
Qualified disaster distributions are permitted without
regard to your need or the actual amount of your
economic loss. See Eligible retirement plan, later, for the

Qualified Disaster Distribution
How Is a Qualified Disaster Distribution Taxed?

Generally, a qualified disaster distribution is included in
your income in equal amounts over 3 years. However, if
Instructions for Form 8915-F (Rev. 1-2023)

-3-

distributions can be made for this disaster through June
27, 2023, even though this is a 2022 disaster. June 27,
2023, is exactly 179 days after December 30, 2022.

list of plans from which qualified disaster distributions can
be made.
A reduction or offset of your account balance in an
eligible retirement plan (other than an IRA) in order to
repay a loan can also be designated as a qualified
disaster distribution. See Distribution of plan loan offsets,
later.

Example 3. Sam was eligible for qualified 2023
disaster distributions for the Georgia Severe Weather
disaster (DR-4685-GA) (beginning date January 12, 2023)
(declaration date January 16, 2023). Qualified disaster
distributions can be made for this disaster through July
14, 2023. July 14, 2023, is exactly 179 days after January
16, 2023.

DRAFT AS OF
March 30, 2023

Qualified disaster distribution period. As a result of
the Secure 2.0 Act of 2022, enacted December 29, 2022,
the period for making qualified disaster distributions for
qualified disasters that begin after 2020 does not have a
set ending date based on the year of the disaster, but
must be separately calculated for each of your qualified
disasters. The qualified disaster distribution period for a
qualified disaster will begin on the date the disaster
begins and will end 179 days after whichever of the
following occurs the latest.
• Disaster beginning date.
• Disaster declaration date.
• December 29, 2022.
You will need to calculate the qualified disaster
distribution ending date for your disaster in order to
determine whether your distributions are qualified disaster
distributions.
All 2020 disasters. For 2020 disasters, these
instructions replace Form 8915-E for 2021 and later tax
years. The distribution period for all qualified 2020
disasters (other than coronavirus-related distributions)
ended on June 24, 2021. The distribution period for
coronavirus-related distributions ended December 30,
2020.
Most, but not all, 2021 and 2022 disasters. If your
disaster began in 2021 (or 2022 on or before December
30, 2022) and your disaster was declared as a major
disaster on or before December 29, 2022, then the period
for making qualified disaster distributions for that disaster
will end on June 26, 2023. June 26, 2023, is exactly 179
days after December 29, 2022.

Distributions that are not qualified disaster distributions. The following distributions are not qualified
disaster distributions.
• Corrective distributions of elective deferrals and
employee contributions that are returned to the employee
(together with the income allocable thereto) in order to
comply with the section 415 limitations.
• Excess elective deferrals under section 402(g), excess
contributions under section 401(k), and excess aggregate
contributions under section 401(m).
• Loans that are treated as deemed distributions
pursuant to section 72(p).
• Dividends paid on applicable employer securities under
section 404(k).
• The cost 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 Regulations section
1.402(a)-1(e)(1)(i).
Limit. For each qualified 2020 disaster, the total of your
qualified disaster distributions from all plans is limited to
$100,000. For each qualified 2021 or later disaster, the
total of your qualified disaster distributions from all plans is
limited to $22,000. You may allocate the amount among
the plans by any reasonable method when determining
the amounts on lines 2, 3, and 4 of column (b) if all three
of the following apply.
1. You are not using Worksheet 1B.
2. You have distributions from more than one type of
plan, such as a 401(k) plan and an IRA.
3. The total on line 5, column (a), of your Form 8915-F
exceeds your total available qualified disaster distribution
amount from line 1e of your Form 8915-F.

Example. Mosley was eligible for qualified 2022
disaster distributions for the following 2022 disaster.
Disaster: Virginia Severe Winter Storm and Snowstorm
disaster (DR-4644-VA) (beginning date January 2, 2022).
Qualified disaster distributions can be made through June
26, 2023, for that disaster.
All other disasters, including some 2022 disasters.
For all other disasters, the qualified disaster distribution
period will end 179 days after the disaster beginning date
or the disaster declaration date, whichever is later.
Example 1. Mosley was eligible for qualified 2022
disaster distributions for the Washington Severe Winter
Storm, Straight-line Winds, Flooding, Landslides, and
Mudslides disaster (DR-4682-WA) (beginning date
November 3, 2022) (declaration date January 12, 2023).
Qualified disaster distributions can be made for this
disaster through July 10, 2023, even though this is a 2022
disaster. July 10, 2023, is exactly 179 days after January
12, 2023.

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 box 1 of Form 1099-R.

Example 2. Alex was eligible for qualified 2022
disaster distributions for the Havasupai Tribe Flooding
Event disaster (DR-4681) (beginning date Oct 1, 2022)
(declaration date December 30, 2022). Qualified disaster

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,

-4-

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

business, military service, evacuation, or vacation, won’t
change your main home.

to the additional tax. See the Instructions for Form 5329
on how to figure the additional tax on your distributions.

Qualified disaster area. For qualified 2020 disasters,
the list of qualified disaster areas is in Appendix B in the
Instructions for Form 8915-F (Rev. February 2022). For
qualified 2021 and later disasters, the qualified disaster
area is the state, territory, or tribal government in which a
qualified disaster, described next, occurred.
Qualified disaster. A qualified disaster is a disaster
that the President has declared as a major disaster. It is
also know as a federally declared major disaster. The
FEMA numbers for these major disasters include the
letters "DR" in capital letters. To determine whether the
President has declared a disaster as a major disaster, go
to FEMA.gov/disaster/declarations. On that page, make
the four selections below and then click the Search and
Filter Disasters box. The Declared Disasters table in these
instructions displays how that FEMA page appears.
1. In the State/Tribe box, select the state, territory, or
tribal government in which your disaster occurred.
2. In the Year(s) box, select the year in which your
disaster began (and the 2 years after that to the extent
available).
3. In the Declaration Type box, select Major Disaster
Declaration.
4. In the Incident Type box, select Any, or the type of
disaster if you want to be more specific.

Note. If you choose to treat a distribution as a qualified
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 Disaster Distribution

DRAFT AS OF
March 30, 2023

If you choose, you can generally repay any portion of a
qualified disaster distribution that is eligible for tax-free
rollover treatment to an eligible retirement plan. 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.
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.

Include on this year's Form 8915-F any repayments
you made before filing this year's return. Any repayments
you made will reduce the amount of qualified disaster
distributions reported on this year's return. Do not include
on this year's Form 8915-F any repayments you made
later than the due date (including extensions) for filing this
year's return. However, you may report those repayments
on next year's return or carry the repayments back to this
on an earlier year as applicable. See Carrybacks under
Amending Form 8915-F, later.

If your disaster is among the results for that search, place
the FEMA number for your qualified disaster in item C on
page 1 of your Form 8915-F, and in the table at the top of
Part I and the table at the top of Part IV, as applicable. If
your disaster is not among the results, your disaster is not
a qualified disaster and you can't include that disaster on
a Form 8915-F.

Declared Disasters
State/Tribe
–Any–

Example 1. In 2021, Rudy made a qualified 2021
disaster distribution from their traditional IRA. Rudy did
not check the box on line 22, choosing instead to spread
the income from the distribution over 3 years (2021, 2022,
and 2023). Rudy didn't repay any portion of the
distribution until 2023 when Rudy made a repayment of
that distribution before timely filing their 2022 return. Rudy
includes those repayments on their 2022 Form 8915-F
(2021 disasters). Those repayments reduced the amount
of qualified 2021 disaster distributions reported on Rudy's
return for 2022 and any excess may be carried back to
2021 on an amended 2021 Form 8915-F or forward to
2023.

Year(s)
▲

2023 x

2022 x 2021 x

▲

▼

2020 x

2019 x

▼

TIP: Add years to broaden search.
Declaration Type
–Any–

▲

Incident Type
–Any–

▼

▲
▼

Example 2. The facts are the same as in Example 1,
except Rudy made the repayments in 2023, after the due
date (including extensions) of their 2022 return. Rudy
cannot include those repayments on their 2022 Form
8915-F (2021 disasters). The repayments will reduce the
amount of their qualified 2021 disaster distributions made
for 2023 and included in income on their 2023 return and
any excess may be carried back on an amended 2021 or
2022 Form 8915-F to reduce income on their 2021 or
2022 return.
Eligible retirement plan. An eligible retirement plan
can be any of the following.

Search and Filter
Disasters

The Additional Tax and Qualified Disaster
Distributions

Qualified 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,
the amount on line 7 of your Form 8915-F may be subject

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

-5-

• 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).
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.

annuity contract, or a qualified first-time homebuyer
distribution from an IRA.
3. The distribution was received on January 1, 2021.
4. The distribution was to be used to purchase or
construct a main home in Alaska and the main home was
not purchased or constructed because of the disaster.
See Main home, earlier. The disaster area is the state,
territory, or tribal government in which the disaster occurs.

DRAFT AS OF
March 30, 2023

Qualified 2021 and later disaster areas. A qualified
distribution for the purchase or construction of a main
home in a qualified 2021 or later disaster area must meet
all of the following requirements. See Main home and
Qualified disaster area, earlier.
1. For qualified 2021 disasters, the first day of the
disaster can be no earlier than January 26, 2021. For
disasters with beginning dates after 2021, there is no
restriction on when the disaster must begin.
2. The distribution was 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 more than 180
days before the first day of the disaster and no later than
30 days after the last day of the disaster.
4. The distribution was to be used to purchase or
construct a main home in the disaster's qualified disaster
area and the main home must not have been purchased
or constructed because of the disaster. See Main home
and Qualified disaster area, earlier.

Qualified Distribution for the
Purchase or Construction of a Main
Home in Qualified Disaster Areas
How Is a Qualified Distribution Taxed?

A qualified distribution is included in your income in the
year of the distribution. Any repayments made before you
timely file your return for that year (including extensions)
reduce the amount of the distribution included in your
income on that return. Repayments made during the
qualified distribution repayment period for the disaster, but
after the year of the distribution, can be carried back to
reduce the income from the distribution. Unlike with
qualified disaster distributions, the income can't be spread
over 3 years and the repayment period is much shorter
than 3 years. See Qualified distribution repayment period,
later.

The Additional Tax and Qualified Distributions.
Qualified 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, the amount on
line 32 of your Form 8915-F may be subject to the
additional tax. See the Instructions for Form 5329 on how
to figure the additional tax on your distributions.

Also, qualified distributions aren't subject to the
additional 10% tax (or the 25% additional tax for certain
distributions from SIMPLE IRAs) on early distributions.

CAUTION

Qualified Distribution Requirements

If the qualified distribution was received in 2020
for a 2021 disaster, see Amending Form 8915-F,
later.

Repayment of a Qualified Distribution for the
Purchase or Construction of a Main Home

Qualified 2020 disaster areas. The earliest tax year in
item A on Form 8915-F is 2021. Qualified distributions for
only one 2020 disaster can be made in 2021, the Alaska
Severe Storm, Flooding, Landslides, and Mudslides
(4585-DR-AK). To be a qualified distribution on 2021
Form 8915-F (2020 disasters) 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 the Alaska Severe Storm,
Flooding, Landslides, and Mudslides (4585-DR-AK).
Leave 2021 Form 8915-F (2020 disasters), Part IV, blank
if your only qualified 2020 disaster was any other 2020
disaster (including the coronavirus).
2. The distribution is a hardship distribution from a
401(k) plan, a hardship distribution from a tax-sheltered

Qualified distribution repayment period. As a result of
the Secure 2.0 Act of 2022, enacted December 29, 2022,
the period for repaying a qualified distribution for a
disaster that begins after 2020 does not have a set ending
date, but must be calculated. The qualified distribution
period for each of those qualified disasters will begin on
the date the disaster begins and will end 180 days after
whichever of the following occurs the latest.
• Disaster beginning date.
• Disaster declaration date.
• December 29, 2022.
The last day of the repayment period for 2020 and later
disasters is below.
2020 disasters. The repayment period for a qualified
distribution for the Alaska Severe Storm, Flooding,
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Instructions for Form 8915-F (Rev. 1-2023)

1. The distribution (or any portion thereof) is not repaid
on or before the last day of the qualified distribution
repayment period for the disaster.
2. The distribution can otherwise be treated as a
qualified disaster distribution. See Qualified disaster
distribution requirements, earlier.

Landslides, and Mudslides (4585-DR-AK) disaster on
January 1, 2021, to purchase or construct a main home in
Alaska ended on June 25, 2021.
Most, but not all, 2021 and 2022 disasters. If your
disaster began in 2021 or 2022 (on or before December
30, 2022) and your disaster was declared as a major
disaster on or before December 29, 2022, then the period
for repaying qualified distributions for that disaster will end
on June 27, 2023. June 27, 2023, is exactly 180 days
after December 29, 2022.

Amending Form 8915-F

DRAFT AS OF
March 30, 2023

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. Taylor was eligible for qualified distributions
for the Virginia Severe Winter Storm and Snowstorm
(DR-4644-VA) disaster (beginning date January 2, 2022).
Taylor made a qualified distribution on December 5, 2021.
Taylor has until June 27, 2023, to repay the qualified
distribution.
All other disasters, including some 2022 disasters.
For all other disasters, the qualified distribution period will
end 180 days after the disaster beginning date or the
disaster declaration date, whichever is later.

Qualified 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 this year's Form 8915-F any timely
repayments you made before filing this year's tax return.
Do not include on that Form 8915-F any repayments you
made later than the due date (including extensions) for
filing that return.
If you make a timely repayment after timely filing this
year's tax return but by the due date of that return
(including extensions), include the repayment on an
original or amended, as applicable, Form 8915-F for this
year.
If you make a timely repayment after the due date of
this year's return (including extensions) but before the due
date of next year's return (including extensions), include
the repayment on next year's Form 8915-F. However, you
may file a Form 1040-X amending this year's or an earlier
year's Form 8915-F or a 2020 Form 8915-E, as
applicable.

Example 1. Mosley was eligible for qualified
distributions for the Washington Severe Winter Storm,
Straight-line Winds, Flooding, Landslides, and Mudslides
(DR-4682-WA) disaster (beginning date November 3,
2022) (declaration date January 12, 2023). Qualified
distributions can be repaid for this disaster through July
11, 2023, even though this is a 2022 disaster. July 11,
2023, is exactly 180 days after January 12, 2023.
Example 2. Alex was eligible for qualified
distributions for the Havasupai Tribe Flooding Event
(DR-4681) disaster (beginning date October 1, 2022)
(declaration date December 30, 2022). Qualified
distributions can be repaid for this disaster through June
28, 2023, even though this is a 2022 disaster. June 28,
2023, is exactly 180 days after December 30, 2022.

Example 1. You received a coronavirus-related
distribution in the amount of $9,000 on November 19,
2020. You choose to spread the $9,000 over 3 years
($3,000 in income for 2020, 2021, and 2022). On
November 6, 2023, you make a repayment of $4,500. For
2023, all of the $4,500 is an excess repayment. You carry
back $3,000 to 2022. The remaining excess repayment of
$1,500 ($4,500 − $3,000) can be carried back to 2021.
Also, instead of carrying that portion of the excess
repayment back to 2021, you can choose to carry it back
to 2020.

Example 3. Sam was eligible for qualified distributions
for the Georgia Severe Weather (DR-4685-GA) disaster
(beginning date January 12, 2023) (declaration date
January 16, 2023). Qualified distributions can be repaid
for this disaster through July 15, 2023. July 15, 2023, is
exactly 180 days after January 16, 2023.
Qualified disaster areas. You can choose to repay your
qualified distribution to an eligible retirement plan at any
time during the qualified disaster repayment period for the
disaster. See Eligible retirement plan and Qualified
distribution repayment period, earlier. Amounts that are
repaid, during the qualified distribution repayment period
for the disaster 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.
If the qualified distribution (or any portion thereof) is not
repaid on or before the last day of the qualified distribution
repayment period for the disaster, it may be taxable and
may be subject to the additional 10% tax (or the additional
25% tax for certain SIMPLE IRAs) on early distributions.
See the Instructions for Form 5329 to figure any tax.
You may be able to designate a qualified distribution for
a disaster as a qualified disaster distribution if all of the
following apply.
Instructions for Form 8915-F (Rev. 1-2023)

Example 2. You received a qualified 2020 disaster
distribution in the amount of $90,000 in 2021. You elected
to have the full income from the distribution recognized in
2021. On November 6, 2023, you make a repayment of
$45,000. The entire $45,000 is carried back to 2021.
Example 3. You received a qualified 2021 disaster
distribution in the amount of $90,000 in December 2022.
You choose to spread the $90,000 over 3 years ($30,000
in income for 2022, 2023, and 2024). On November 6,
2024, you make a repayment of $45,000. For 2024, none
of the qualified 2021 disaster distribution is included in
income. The excess repayment of $15,000 ($45,000 −
$30,000) can be carried back to 2023 or 2022.

-7-

2022 disaster distribution from your 401(k) plan in the
amount of $75,000 on April 29, 2023. On your 2023 Form
8915-F, you elected to recognize the income from the full
$75,000 in 2023, checking the check box on line 11 of that
form. You filed your 2023 tax return on April 10, 2024. You
made a repayment of $65,000 on April 29, 2024. You
report the full $65,000 of the repayment on your 2024
Form 8915-F (2022 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 2023 Form 8915-F
(2022 disasters), line 14. On the dotted line to the left of
2023 Form 8915-F (2022 disasters), line 14, you write
"$65,000 excess repayment from 2024 Form 8915-F
(2022 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 or later, include the carried back amount on the
Form 8915-F, line 14 of the Form 8915-F back to which
you are carrying the excess payment.
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 or later, include the carried back amount on the
Form 8915-F, line 25 of the Form 8915-F back to which
you are carrying the excess payment.
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.

DRAFT AS OF
March 30, 2023

Qualified distributions for qualified 2021 and later
disasters. You may reduce the amount of a qualified
distribution included in income for a qualified disaster by
the amount of a repayment made during the qualified
distribution repayment period. (See Part IV—Qualified
Distributions for the Purchase or Construction of a Main
Home in Qualified Disaster Areas, later, for details on
qualified distributions for qualified 2021 and later
disasters.)
Qualified distributions received in 2020 for
qualified 2021 disasters. If, in 2020, you received a
qualified distribution for a qualified 2021 disaster, you may
reduce the amount of a qualified distribution included in
income in 2020 by the amount of a repayment made
before June 28, 2023. (See Part IV—Qualified
Distributions for the Purchase or Construction of a Main
Home in Qualified Disaster Areas, later, for details on
2020 qualified distributions for qualified 2021 disasters.)
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 27, 2023, you may have a
qualified distribution received in 2020 for which you are
making repayments in 2021, 2022, or 2023. If you have
already filed your 2020 return on which you reported the
distribution, you should file an amended 2020 return to
report the repayment. On your amended return (Form
1040-X), you will enter 2020 as the calendar year or the
2020 fiscal year at the top of page 1 and enter, in
parentheses in column B of line 1, the amount of the
repayment. In the Explanation of Changes section enter:
"The amount I reported on [2020 Form 1040 or 1040-NR,
line 4b, as applicable] is being reduced by a contribution
made [mm/dd/2021, 2022, or 2023] to an eligible
retirement plan in repayment of a qualified distribution
made [mm/dd/2020] under section 331(b) of the Secure
2.0 Act of 2022. The disaster was the [name of the
qualified 2021 disaster from FEMA.gov/disaster/
declarations.] " Use the full name of the disaster. Include
the state, territory, or tribal government and the FEMA DR
number from FEMA.gov/disaster/declarations.

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)."
Example 2. You suffered economic losses in 2022 as
the result of DR-4649-PR. Your main home was in Puerto
Rico when that disaster occurred. You received a qualified
2022 disaster distribution from your traditional IRA in the
amount of $75,000 on April 29, 2022 spreading the
income over 3 years (2022, 2023, and 2024). You filed
your 2023 tax return on April 10, 2024. You made a
repayment of $65,000 on April 29, 2024. You report
$25,000 of the repayment on your 2024 Form 8915-F
(2022 disasters). You report the excess repayment of
$40,000 as follows. You carry back $25,000 to 2023 Form
8915-F (2022 disasters), line 25, and $15,000 back to
2022 Form 8915-F (2022 disasters), line 25. On the
dotted line to the left of line 25 of your:
• 2023 Form 8915-F (2022 disasters), you write "$25,000
excess repayment from 2024 Form 8915-F (2022
disasters)."; and
• 2022 Form 8915-F (2022 disasters), you write "$15,000
excess repayment from 2024 Form 8915-F (2022
disasters)."

Example. You received a distribution from a traditional
IRA on December 14, 2020, to construct a home in the
Mississippi Severe Winter Storms (DR-4598-MS) disaster
area which you did not construct because of that disaster.
The disaster began February 11, 2021, and the
distribution now qualifies as a qualified distribution. On
April 14, 2022, you made a contribution that qualifies as a

Example 3. You suffered economic losses in 2022 as
the result of DR-4649-PR. Your main home was in Puerto
Rico when that disaster occurred. You received a qualified
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Instructions for Form 8915-F (Rev. 1-2023)

•
•
•
•

repayment of the distribution. You have already filed your
2020 return, a Form 1040. You will need to file a Form
1040-X for 2020 to claim the repayment. On your Form
1040-X, you enter "2020" on the line for the calendar year
at the top of page 1 because you are a calendar year filer
and, in parentheses in column B of line 1, you enter the
amount of the repayment. In the Explanation of Changes
section of your amended return, enter "The amount I
reported on 2020 Form 1040, line 4b, is being reduced by
a contribution made 04/14/2022 to an eligible retirement
plan in repayment of a qualified distribution made
12/14/2020 under section 331(b) of the Secure 2.0 Act of
2022. The disaster was the Mississippi Severe Winter
Storms (DR-4598-MS) disaster."
Other qualified distributions received for qualified
2021 disasters and qualified distributions received
for qualified 2022 and later disasters. Because a
qualified distribution can be received up to 180 days
before the disaster began, you may have a qualified
distribution received in the year before the disaster began.
If that happens, you will use a Form 8915-F on which the
year in which the tax year of the qualified distribution was
made is checked in item A, and the year in which the
disaster began is checked in item B. If you need to report
repayments of the distribution, you will not need to follow
the special steps in Qualified distributions received in
2020 for qualified 2021 disasters, earlier, to file an
amended return. However, you will need to make the
repayments during the qualified distribution repayment
period for the disaster. See Repayment of a Qualified
Distribution for the Purchase or Construction of a Main
Home in Qualified Disaster Areas, earlier.
Form 1040-NR. If you are amending a Form 1040-NR,
see the Instructions for Form 1040-X for which portions of
Form 1040-X you will need to complete.

Worksheet 2 in Part II.
Worksheet 3 in Part II.
Worksheet 4 in Part III.
Worksheet 5 in Part III.
Complete each worksheet on the last pages of these
instructions that you use in determining amounts on your
Form 8915-F. In the spaces provided at the top of each
worksheet you complete, be sure to enter your name and
social security number as they appear on your Form
8915-F. Attach your completed worksheet(s) to the back
of your Form 8915-F.

DRAFT AS OF
March 30, 2023
Required General Information

Item A. Check the box that describes the tax year of the
return to which you will be attaching your Form 8915-F.
You can only check one box in item A. If the tax year of
the return to which you are attaching your Form 8915-F is
2023, check the "2023" box in item A on your Form
8915-F.
Item B. Check the box that describes the calendar year
in which the disaster(s) for which you are reporting
distributions on your Form 8915-F began. You can only
check one box in item B. The disasters for which you are
reporting distributions, repayments, and/or income on
your Form 8915-F must have all started in the same
calendar year. If the disasters all started in 2023, check
the box for "2023" in item B of your Form 8915-F.
Item C. Enter the FEMA DR number from Major
Disasters Declarations at FEMA.gov/disaster/
declarations. See Qualified disaster, earlier, for details.
For example, for the 2021 Louisiana Hurricane Ida
disaster, you would enter DR-4611-LA.

Specific Instructions

CAUTION

Item D. Check the box in item D if the coronavirus is a
disaster you are reporting on your Form 8915-F.

Married filers. If both you and your spouse are required
to file Form 8915-F, file a separate Form 8915-F for each
of you. If you and your spouse are both filing Forms
8915-F, the $22,000 limits on qualified 2021 and later
disaster distributions and the elections on lines 11 and 22
to include all qualified disaster distributions in income
(and not spread them over 3 years) are determined
separately for each spouse. Similarly, if you and your
spouse are both filing Forms 8915-F, the $100,000 limits
on qualified 2020 disaster distributions made in 2021 and
the elections on lines 11 and 22 to include all those
qualified disaster distributions in income (and not spread
them over 3 years) are determined separately for each
spouse.

Part I—Total Distributions From All
Retirement Plans (Including IRAs)
Coronavirus-related distributions. You can only report
qualified disaster distributions for disasters listed in item
C. Coronavirus-related distributions can’t be made after
December 30, 2020.
Part I disasters. List in the table at the top of Part I all the
qualified disasters in item C for which qualified disaster
distributions have been made to you this year. Only those
disasters and those distributions can be considered in
Part I.

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.

List of disasters. If you are reporting no more than two
disasters, list the FEMA number, the disaster declaration
date, and the disaster beginning date for each disaster in
the spaces provided under the Part I header. If you have
more than two disasters, attach to the back of your Form
8915-F a statement with your name and SSN, and, for
each disaster, the FEMA number, the disaster declaration
date, and the disaster beginning date.

Attach your completed worksheets. There are a total
of 7, applicable worksheets in these instructions. Blank
worksheets are in Appendix B, Worksheets, at the end of
these instructions.
• Worksheet 1A-1 in Part I.
• Worksheet 1A-2 in Part I.
• Worksheet 1B in Part I.
Instructions for Form 8915-F (Rev. 1-2023)

Do not enter the coronavirus in item C.

-9-

CAUTION

If you are using Worksheet 1B, leave lines 1a
through 1e blank and complete lines 2 through 5
as that worksheet directs. See Worksheet 1B.

Lines 1a through 1d. You may not need to complete
lines 1a through 1d. See Form 8915-F, line 1; also see
When to leave lines 1a through 1d blank next.
When to leave lines 1a through 1d blank. Leave
lines 1a through 1d blank on your 2021 Form 8915-F
(2020 disasters) if either you didn’t file 2020 Form 8915-E
or the only disaster you reported on 2020 Form 8915-E
was the coronavirus. Leave lines 1a through 1d blank on
other Forms 8915-F if you listed only one disaster in the
table at the top of Part I and a prior year's Form 8915-F
doesn'tt list that disaster in item C. Also leave lines 1a
through 1d blank if you are using Worksheet 1B.
Otherwise, enter amounts on lines 1a through 1d as
indicated later. For example, you would leave lines 1a
through 1d blank when you have checked the same year
in item A and item B.

you in prior year(s) for all disasters in the table at the top
of Part I.
Line 1d. If you are required to complete line 1d, complete
line 1d as follows.
• Count the disasters reported in the table at the top of
Part I on your 2021 Form 8915-F (2020 disasters) that
were not reported on your 2020 Form 8915-E. Enter, on
line 1d, the product of that number and $100,000.
• For 2021 and later disasters, count the disasters
reported in the table at the top of Part I of this year's Form
8915-F that were not reported on an earlier Form 8915-F.
Enter, on line 1d, the product of that number and $22,000.

DRAFT AS OF
March 30, 2023

Example. You checked the 2023 checkbox in both
item A and item B of your 2023 Form 8915-F because
$20,000 in qualified disaster distributions were made to
you in 2023. You will leave lines 1a through 1d blank, and
enter $20,000 on line 1e of your Form 8915-F.
Line 1a. If you are required to complete line 1a,
complete line 1a as follows.
• For 2020 disasters, multiply $100,000 by the disasters
reported on your 2020 Form 8915-E that you are reporting
in the table at the top of Part I on your 2021 Form 8915-F
(2020 disasters). Enter that product on line 1a.
• For 2021 and later disasters:
If you only list one disaster in the table at the top of
Part I on this year's Form 8915-F and that disaster was
also reported in item C of a prior year's Form 8915-F,
enter, on line 1a, $22,000.
If you list more that one disaster in the table at the top
of Part I and all of your distributions for this year
occurred within the qualified disaster distribution
period (see Qualified disaster distribution period,
earlier) for each of the disasters listed in the table at
the top of Part I, enter, on line 1a, $22,000 times the
number of disasters you entered both in the table at
the top of Part and in item C on a prior year's Form
8915-F.
Line 1b. If you are required to complete line 1b, complete
line 1b as follows.
• For 2020 disasters, enter, on line 1b, the amount on
2020 Form 8915-E, line 4, column (c), if you completed
that line (otherwise from the amount on 2020 Form
8915-E, line 4, column (b)) that reflects the distributions
for the disasters you reported on 2020 Form 8915-E that
you are now reporting in the table at the top of Part I of
your 2021 Form 8915-F (2020 disasters). If you used
Worksheet 2 in your 2020 Instructions for Form 8915-E,
the amount for line 1b is figured by adding together the
amounts in column (X), line 4, of that worksheet for the
disasters you reported on 2020 Form 8915-E that you are
reporting in item C of your 2021 Form 8915-F (2020
disasters).
• For 2021 and later disasters, enter on line 1b, the
amount the total qualified disaster distributions made to

Line 1e. Complete line 1e as follows.
• If you have been instructed above to leave lines 1a
through 1d blank, enter on line 1e the product of $22,000
($100,000 if you checked 2020 in item B on Form 8915-F)
times the number of disasters you reported in the table at
the top of Part I of this year’s Form 8915-F.
• Otherwise, enter the sum of lines 1c and 1d on line 1e.
Examples for lines 1a through 1e.
Example 1. You had an economic loss as the result of
Remnants of Tropical Storm Fred (DR-4625-NY)
(beginning August 18, 2021). Qualified disaster
distributions can be made through June 26, 2023, for that
disaster. In May of 2023, qualified disaster distributions
were made to you totalling $9,000 that you report on a
2023 Form 8915-F (2021 disasters). Earlier, in January of
2022, qualified disaster distributions were made to you
totalling $10,000 that you report on a 2022 Form 8915-F
(2021 disasters). On line 1a of your 2023 Form 8915-F
(2021 disasters), you enter $22,000. On line 1b, you enter
$10,000. On line 1c, you enter $12,000 ($22,000 minus
$10,000). On line 1d, you enter -0- and on line 1e you
enter $12,000.
Example 2. You had an economic loss as the result of
Remnants of Tropical Storm Fred (DR-4625-NY)
(beginning August 18, 2021) and Severe Winter Storm
and Snowstorm (DR-4694-NY) (beginning December 23,
2022). Qualified disaster distributions can be made from
August 18, 2021, through June 26, 2023, for the first
disaster and December 23, 2022, through September 10,
2023, for the second disaster. You had an economic loss
as the result of each of these disasters. In April of 2023
and May of 2023, a $8,000 and a $21,000 qualified
disaster distribution were made to you, respectively. The
distributions both occurred within the qualified disaster
distribution period of each disaster and, therefore, could
be qualified disaster distributions of either disaster.
Earlier, in January of 2022, qualified disaster distributions
were made to you totalling $10,000 that you report on a
2022 Form 8915-F (2021 disasters). You had listed one
disaster, the Remnants of Tropical Storm Fred, as the
disaster in the table at the top of Part I of your 2022 form.
On line 1a of your 2023 Form 8915-F (2021 disasters),
you enter $22,000 for DR-4625-NY. On line 1b, you enter
$10,000. On line 1c, you enter $12,000 ($22,000 minus
$10,000). On line 1d, you enter $22,000 for DR-4694-NY.
On line 1e, you enter $34,000.
Example 3. You had an economic loss as the result of
Remnants of Tropical Storm Fred (DR-4625-NY)
(beginning August 18, 2021). Qualified disaster

-10-

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

distributions can be made through June 26, 2023, for that
disaster. In May of 2023, qualified disaster distributions
were made to you totalling $9,000 that you report on a
2023 Form 8915-F (2021 disasters) listing the Remnants
of Tropical Storm Fred as your only disaster in the table at
the top of Part I. Earlier, in September of 2021, qualified
disaster distributions were made to you totalling $10,000
that you report on a 2021 Form 8915-F (2021 disasters)
again listing the Remnants of Tropical Storm Fred as your
only disaster in the table at the top of Part I. On line 1a of
your 2023 Form 8915-F (2021 disasters), you enter
$22,000. On line 1b, you enter $10,000. On line 1c, you
enter $12,000 ($22,000 minus $10,000). On line 1d, you
enter -0- and, on line 1e, you enter $12,000.

Are You Claiming Qualified Disaster
Distributions on Part I of more than one Form
8915 for this year?
This section does not apply to you unless you are
completing Part I of Forms 8915-F having the
CAUTION same date checked in item A but different dates
checked in item B, or you are completing Part I of both a
2021 Form 8915-D and a 2021 Form 8915-F.

DRAFT AS OF
March 30, 2023

Example 4. You've only had an economic loss as the
result of one qualified disaster: Remnants of Tropical
Storm Fred (DR-4625-NY) (beginning August 18, 2021).
Qualified disaster distributions can be made through June
26, 2023, for that disaster. In May of 2023, qualified
disaster distributions were made to you totalling $9,000
that you report on a 2023 Form 8915-F (2021 disasters).
You also made qualified disaster distributions in 2021 and
2022 for this disaster. The qualified disaster distributions
made to you for 2021 and 2022 for $5,000 and $2,000 are
on line 6 of your 2021 Form 8915-F (2021 disasters) and
2022 Form 8915-F (2021 disasters), respectively. On
line 1a of your 2023 Form 8915-F (2021 disasters), you
enter $22,000. On line 1b, you enter $7,000 ($5,000 +
$2,000). On line 1c, you enter $15,000 ($22,000 minus
$7,000). On line 1d, you enter -0- and, on line 1e, you
enter $15,000.

Column (a). Your available distributions for this year are
the distributions you received for a retirement plan
(including an IRA).
Lines 2 through 4 in 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 box 1 of Form 1099-R.
Enter the amounts from box 1 of all your Forms 1099-R on
the lines 2 through 4 in column (a), as applicable.
Column (b). The disasters in item C that are relevant to
column (b) and to all of Part I are only the disasters you
listed in the table at the top of Part I .
Lines 2 through 5 in column (b). If you are using
Worksheet 1B follow the instructions for the worksheet
when completing these lines.
The amounts entered on lines 2 through 5 in column (b)
depend on whether the amount on line 5 in column (a) is
more than the amount on line 1e. The amount on line 5,
column (a), is the sum of lines 2 through 4 in column (a)
reduced by the total distributions from lines 2 through 4 in
column (a) that aren’t qualified disaster distributions.
• If the amount on line 5 in column (a) is equal to or less
than the amount on line 1e, enter the amounts on lines 2
through 5 in column (a) on lines 2 through 5 in column (b).
• If the amount on line 5 in column (a) is more than the
amount on line 1e, enter on lines 2 through 4 in column (b)
the amounts on line 5 in column (a) adjusted by any
reasonable means so that their sum on line 5 in column
(b) equals the amount on line 1e.

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

Have you completed Part I of more than one Form
8915-F for this year? For example, you are completing a
2022 Form 8915-F (2022 disasters) and a 2022 Form
8915-F (2021 disasters). The forms should be completed
starting with the Form 8915-F for the oldest disasters and
ending with the Form 8915-F for the most recent
disasters. Your available distributions for Part I of your 2nd
Form 8915-F for this year are the distributions left after
completing Part I of the first Form 8915-F. If you are filing
three Forms 8915-F for this year, which could possibly
happen in 2023, your available distributions for your 3rd
Form 8915-F for this year are the distributions left after
completing Part I of the first two Forms 8915-F. See
Line 7, later, for the amount to place on line 7 of your 1st
Form 8915-F (or your 1st and 2nd Form 8915-F if you are
filing three Forms 8915-F for this year).
Are you completing Part I of both a 2021 Form 8915-D
and a 2021 Form 8915-F? If so, complete your forms in
this order. First, complete 2021 Form 8915-D. Your
available distributions for your 2021 Form 8915-F (2020
disasters) are the distributions left after completing Part I
of 2021 Form 8915-D. See Line 7, later, for the amount to
place on line 7 of your 2021 Form 8915-F.
See the Filled-in Worksheet 1A-1 and Worksheet 1A-2
examples below for guidance. A blank Worksheet 1A-1
and Worksheet 1A-2 are at the end of the instructions
under Appendix B, Worksheets.
Example 1A-1. You suffered an economic loss as the
result of Remnants of Tropical Storm Fred (DR-4625-NY)
(beginning August 18, 2021) and Severe Winter Storm
and Snowstorm (DR-4694-NY) (beginning December 23,
2022). Your main home was in New York during the
disaster period for each disaster. Qualified disaster
distributions can be made from August 18, 2021, through
June 26, 2023, for the first disaster and December 23,
2022, through September 10, 2023, for the second
disaster. No distributions were made until December 27,
2022, when a $40,000 qualified disaster distribution from
your traditional IRA was made to you. The distribution
occurred within the qualified disaster distribution period of
each disaster and, therefore, could be a qualified disaster
distribution of either disaster. You are completing 2022
Form 8915-F (2021 disasters) and 2022 Form 8915-F
(2022 disasters). You must complete your Form 8915-F
reporting the older disasters first: 2022 Form 8915-F
(2021 disasters). You report $22,000 from the distribution
as a qualified 2021 disaster distribution on 2022 Form
8915-F (2021 disasters). You report the remaining
$18,000 from the distribution as qualified 2020 disaster
distributions in the 2022 Form 8915-F (2022 disasters)
portion of your Filled-in Worksheet 1A-1 for
Example 1A-1. On lines 2 through 4 of column (a) in Part I
of your 2022 Form 8915-F (2022 disasters), you enter the

-11-

Filled-in Worksheet 1A-1. Example 1A-1 for column (a).
First Form 8915-F
2

Distributions from retirement plans (other than
IRAs) made in this year

Distributions from traditional, SEP, and SIMPLE
IRAs made in this year

Distributions from Roth IRAs made this year

(a)

(b)

(c)

Total distributions in this
year

Qualified disaster distributions

Allocation of column (b)

-0-

DRAFT AS OF
March 30, 2023
$40,000

$22,000

-0-

(a)

Second Form 8915-F

Available distributions for this year

Enter, in column (a), distributions from retirement plans
(other than IRAs) made this year.

Enter, in column (a), distributions from traditional, SEP, and
SIMPLE IRAs made this year.

$18,000

Enter, in column (a), distributions from Roth IRAs made this
year.

-0-

Filled-in Worksheet 1A-2. Example 1A-2 for column (a).
Form 8915-D
2

Distributions from retirement plans (other than
IRAs) made in 2021

Distributions from traditional, SEP, and SIMPLE
IRAs made in 2021

Distributions from Roth IRAs made in 2021

(a)

(b)

(c)

Total distributions in 2021

Qualified 2019 disaster
distributions

Allocation of column (b)

-0-

$140,000

$100,000

-0-

(a)

Form 8915-F (2020 disasters)

Available distributions for this year

Enter, in column (a), distributions from retirement plans
(other than IRAs) made this year.

Enter, in column (a), distributions from traditional, SEP, and
SIMPLE IRAs made this year.

$40,000

Enter, in column (a), distributions from Roth IRAs made this
year.

-0-

amounts shown in column (a), lines 2 through 4, of 2022
Form 8915-F (2022 disasters) from your Filled-in
Worksheet 1A-1 for Example 1A-1. Because the $18,000
is being used on 2022 Form 8915-F (2022 disasters), it
should not be counted on line 7 of your 2022 Form 8915-F
(2021 disasters) in determining the taxable amount of
distributions on that form.
Example 1A-2. Arnell suffered economic losses as a
result of the Puerto Rico Earthquakes (DR-4473-PR)
disaster in 2019 and the Puerto Rico Hurricane Isaias
(DR-4560-PR) disaster in 2020. His main home was in
Puerto Rico during the disaster period for each disaster.
These events were qualified 2019 and 2020 disasters,
respectively. In 2021, he received a traditional IRA
distribution of $140,000. The distribution was made on
May 26. He received no other distributions in 2019, 2020,
or 2021. He is completing 2021 Form 8915-D, and 2021
Form 8915-F (2020 disasters). He must complete his

-0-

Form 8915-D first. He reports $100,000 from the
distribution as a qualified 2019 disaster distribution on
Form 8915-D. He reports the remaining $40,000 from the
distribution as qualified 2020 disaster distributions in the
2021 Form 8915-F (2020 disasters) portion of his Filled-in
Worksheet 1A-2 for Example 1A-2. On lines 2 through 4 of
column (a) in Part I of his 2021 Form 8915-F (2020
disasters), Arnell enters the amounts shown in column (a),
lines 2 through 4, of 2021 Form 8915-F (2020 disasters)
from his Filled-in Worksheet 1A-2 for Example 1A-2.
Because the $40,000 is being used on 2021 Form 8915-F
(2020 disasters), it should not be counted on line 7 of his
2021 Form 8915-D in determining the taxable amount of
his distributions on that form.
The numbers on the left border of the Filled-in

TIP Worksheet are line numbers that correspond to
the lines on the indicated forms.

-12-

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

Worksheet 1B
If you use Worksheet 1B, you will leave lines 1a

TIP through 1e of this year's Form 8915-F blank, but

you will fill in the amounts for lines 2 through 4 in
column (a) on that form.
You can choose to use Worksheet 1B if your qualified
disasters began in 2021 or later years. However, you must
use Worksheet 1B to determine the amounts to place on
lines 1 through 5 of this year's Form 8915-F if your
qualified disasters began in 2021 or later years unless:
• You listed only one disaster in the table at the top of
Part I; or
• All of the distributions for this year occurred within the
qualified disaster distribution period (see Qualified
disaster distribution period, earlier) for each of the
disasters listed in the table at the top of Part I.
Line 1a of Form 8915-F provides the instructions for those
situations.

8915-F (2021 disasters) for Disaster 1. You complete
Worksheet 2. You apply the distributions up to the
$22,000 limit against each available disaster. You apply
$2,000 of the April 30, 2022, distribution to Disaster 1 as
$20,000 of the $20,000 limit was used in 2021. You apply
$22,000 of the April 30 distribution to Disaster 2. In
column (b), lines 2 through 5, of your 2022 Form 8915-F
(2022 disasters), you enter the amounts from lines 2
through 5 of your filled-in Worksheet 1B, column (b). See
Filled-in Worksheet 1B for Example 2.

DRAFT AS OF
March 30, 2023

In Worksheet 1B, column (a), enter your available
distributions for this year for lines 2 through 4 from this
year's Form 8915-F. In Worksheet 2, column (X), start by
entering the amounts you are planning to claim as
qualified disaster distributions for each disaster listed in
the table at the top of Part I on this year's Form 8915-F. A
distribution will not be a qualified disaster distribution for
this year unless the distribution is made within the
qualified disaster distribution period for a disaster listed in
the table at the top of Part I. Enter this year's distributions
for each qualified disaster, from the table at the top of Part
I, in a separate column. Your total qualified disaster
distributions for each disaster can't exceed $22,000. For
simplicity, apply your distributions in $22,000 amounts as
available to each available disaster, beginning with the
disaster with the earliest ending date for qualified disaster
distributions. Examples 1 through 3, later, provide
guidance. A blank Worksheet 1B is in Appendix B,
Worksheets, at the end of the instructions.

Example 3. You have the same disasters as in
Example 1. You are filing 2021 Form 8915-F (2021
disasters). In 2021, two traditional IRA distributions were
made to you: one on June 17 for $30,000 and one on
September 17 for $14,000. You had no other distributions
in 2021. You complete Worksheet 2. You apply the
distribution up to the $22,000 limit against each available
disaster. You apply $22,000 of the June distribution to
Disaster 1 and the entire $14,000 of the September
distribution to Disaster 2. You can't apply any of the June
distribution to Disaster 2 as it was not made during the
qualified disaster distribution period for that disaster. In
column (b), lines 2 through 5, of your 2022 Form 8915-F
(2021 disasters), you enter the amounts from lines 2
through 5 of your filled-in Worksheet 1B, column (b). See
Filled-in Worksheet 1B for Example 2.

Example 1. You were eligible for qualified 2021
disaster distributions for the following disasters. Disaster
1: Louisiana Severe Storms, Tornadoes, and Flooding
(DR-4606-LA) (which began May 17, 2021). Disaster 2:
Louisiana Hurricane IDA (DR-4611-LA) (which began
August 26, 2021). Qualified disaster distributions can be
made from May 17, 2021, through June 26, 2023, for
Disaster 1 and August 26, 2021, through June 26, 2023,
for Disaster 2. In 2022, you received a traditional IRA
distribution of $30,000. The distribution was made on April
30. You had no distributions for 2021 and no other
distribution for 2022. You complete Worksheet 2. You
apply the distributions up to the $22,000 limit against each
available disaster. You apply $22,000 of the April 30
distribution to Disaster 1 and $8,000 of the April 30
distribution to Disaster 2. In column (b), lines 2 through 5,
of your 2022 Form 8915-F (2021 disasters), you enter the
amounts from lines 2 through 5 of your filled-in Worksheet
1B, column (b). See Filled-in Worksheet 1B for
Example 1.
Example 2. The facts are the same as in Example 1,
except you had a $20,000 qualified 2021 disaster
distribution from line 3, column (b), of your 2021 Form
Instructions for Form 8915-F (Rev. 1-2023)

-13-

DRAFT AS OF
March 30, 2023

Example 1 for Worksheet 1B: Use if you are directed on line 1a of your Form 8915-F to use Worksheet 1B or if
you choose to use Worksheet 1B.
Worksheet 1B for Form 8915-F

(a)

(X)

(b)

Total
available

Qualified 20212disaster distributions made in 20221

Qualified
20212
disaster
distributions
made in
20221

distributi
ons in
_____ 1

Disaster 3

Disaster 4

DR-4606-LA3 DR-4611-LA3

Disaster

________3

05/17/20214

08/26/20214

________4

06/26/2023

________

________5

Disaster 2

(Total for all
disasters)

1 You do not need to use Worksheet 1B if you checked
2020 in item B of this year's Form 8915-F.
• If you checked the same year in both item A and
item B on this year's Form 8915-F, enter -0- for each
listed Disaster in column X.
• If you did not enter in item C of a prior year's Form
8915-F any of the disasters listed in the table at the top
of Part I of this year's Form 8915-F, enter -0- for each
listed Disaster in column X.
• If you only entered one disaster in the table at the
top of Part I of this year's Form 8915-F and that was
the only disaster you listed in item C of the prior year's
Form 8915-F, enter the amount from line 6 of the prior
year's Form 8915-F.
• For each Disaster listed in the table at the top of
Part I of this year's Form 8915-F that was not listed in
item C on a Form 8915-F for a prior year, enter -0- in
column (X).
• If you listed two or more disasters in the table at the
top of Part I of this year's Form 8915-F and you filed a
Form 8915-F for a prior year on which you listed in
item C some or all of those disasters, enter in column
(X) the amounts from line 5 in column (X) of the prior
year's Worksheet 1B. If you did not use Worksheet 1B
in that prior year, allocate the amount from line 6 of
that prior year's Form 8915-F among the Disasters on
line 1 of this worksheet using any reasonable method,
except if all of the disasters listed on the prior year's
Form 8915-F are not listed on this year’s table at the
top of Part I. In the latter case, allocate the amount on
line 6 of that prior year's Form 8915-F first to the
disasters not listed in the table at the top of Part I of
this year's Form 8915-F, and allocate any remaining
amount among the Disasters on line 1 of this
Worksheet 1B using any reasonable method.
Note. If the amount on line 1 of this worksheet is
$22,000 or more for a disaster, you cannot have
qualified disaster distributions in this year for that
disaster. Remove that disaster from the list at the
top of Part I on page 1 of this year's Form 8915-F
and exclude it from your calculations for Part I of
this year's Form 8915-F.

-0-

Distributions from retirement plans (other than IRAs)

-0-

Distributions from traditional, SEP, and SIMPLE IRAs

$22,000

$8,000

$30,000

4
5

Distributions from Roth IRAs
Totals. Add lines 2 through 4.

-0$22,000

-0$8,000

-0$30,000

$30,000
04/22/22
$30,000

Enter year checked in item A.
Enter year checked in item B.
Enter the disaster's FEMA number.
4
Enter the date the distribution period for the disaster begins.
5
Enter the date the distribution period for the disaster ends.
1

-14-

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

Line 7. On line 7, enter the excess of the sum of lines 2
through 4 in column (a) over the amount on line 6, except
if you also are completing Part IV, or are claiming qualified
disaster distributions on Part I of more than one Form
8915 for this year. See If completing both Part I and Part
IV or filing more than one Form 8915 below. The amount
on line 7 should generally be apportioned into IRA and
pension and annuity amounts, as applicable, and reported
on your tax return as taxable distributions in accordance
with Form 5329 and the instructions for that return. See

the instructions for your tax return for reporting the
distributions included on line 7. See also the Instructions
for Form 5329 for this year.
Example. You reported a total of $40,000 in
distributions in 2022 on lines 3 and 5 in column (a). The
entire $40,000 in distributions were traditional IRA
distributions. You reported $22,000 of those distributions
on lines 3 and 5 in column (b) of this year's Form 8915-F.
On line 7, you reported $18,000 ($40,000 minus $22,000).
You are not completing Part IV. You will refer to your tax

DRAFT AS OF
March 30, 2023

Example 2 for Worksheet 1B: Use if you are directed on line 1a of your Form 8915-F to use Worksheet 1B or if
you choose to use Worksheet 1B.
Worksheet 1B for Form 8915-F

(a)

(X)

(b)

Total
available

Qualified 20212disaster distributions made in 20221

Qualified
20212
disaster
distribution
s made in
20221

distributi
ons in
_____ 1

Disaster 2

Disaster 3

Disaster 4

DR-4606-LA3

Disaster

DR-4611-LA3

________3

05/17/20214

08/26/20214

________4

06/26/2023

________

________5

(Total for
all
disasters)

1 You do not need to use Worksheet 1B if you checked
2020 in item B of this year's Form 8915-F.
• If you checked the same year in both item A and
item B on this year's Form 8915-F, enter -0- for each
listed Disaster in column X.
• If you did not enter in item C of a prior year's Form
8915-F any of the disasters listed in the table at the
top of Part I of this year's Form 8915-F, enter -0- for
each listed Disaster in column X.
• If you only entered one disaster in the table at the
top of Part I of this year's Form 8915-F and that was
the only disaster you listed in item C of the prior year's
Form 8915-F, enter the amount from line 6 of the prior
year's Form 8915-F.
• For each Disaster listed in the table at the top of
Part I of this year's Form 8915-F that was not listed in
item C on a Form 8915-F for a prior year, enter -0- in
column (X).
• If you listed two or more disasters in the table at
the top of Part I of this year's Form 8915-F and you
filed a Form 8915-F for a prior year on which you
listed in item C some or all of those disasters, enter in
column (X) the amounts from line 5 in column (X) of
the prior year's Worksheet 1B. If you did not use
Worksheet 1B in that prior year, allocate the amount
from line 6 of that prior year's Form 8915-F among the
Disasters on line 1 of this worksheet using any
reasonable method, except if all of the disasters listed
on the prior year's Form 8915-F are not listed on this
year’s table at the top of Part I. In the latter case,
allocate the amount on line 6 of that prior year's Form
8915-F first to the disasters not listed in the table at
the top of Part I of this year's Form 8915-F, and
allocate any remaining amount among the Disasters
on line 1 of this Worksheet 1B using any reasonable
method.
Note. If the amount on line 1 of this worksheet is
$22,000 or more for a disaster, you cannot have
qualified disaster distributions in this year for that
disaster. Remove that disaster from the list at the
top of Part I on page 1 of this year's Form 8915-F
and exclude it from your calculations for Part I of
this year's Form 8915-F.
2

Distributions from retirement plans (other than IRAs)

Distributions from traditional, SEP, and SIMPLE IRAs

4
5

Distributions from Roth IRAs
Totals. Add lines 2 through 4.

$20,000

$20,000
-0-

$30,000
04/22/22

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

-0-

-15-

$2,000

$22,000

$24,000

$22,000

-0$24,000

Example 3 for Worksheet 1B: Use if you are directed on line 1a of your Form 8915-F to use Worksheet 1B or if
you choose to use Worksheet 1B.
Worksheet 1B for Form 8915-F

(a)

(X)

(b)

Total
available
distributi
ons in
_____ 1

Qualified 20212disaster distributions made in 20211

Qualified
20212
disaster
distribution
s made in
20211

DRAFT AS OF
March 30, 2023
Disaster 3

Disaster 4

DR-4606-LA3 DR-4611-LA3

Disaster

________3

05/17/20214

08/26/20214

________4

06/26/2023

________

________5

Disaster 2

(Total for
all
disasters)

1 You do not need to use Worksheet 1B if you checked
2020 in item B of this year's Form 8915-F.
• If you checked the same year in both item A and
item B on this year's Form 8915-F, enter -0- for each
listed Disaster in column X.
• If you did not enter in item C of a prior year's Form
8915-F any of the disasters listed in the table at the
top of Part I of this year's Form 8915-F, enter -0- for
each listed Disaster in column X.
• If you only entered one disaster in the table at the
top of Part I of this year's Form 8915-F and that was
the only disaster you listed in item C of the prior year's
Form 8915-F, enter the amount from line 6 of the prior
year's Form 8915-F.
• For each Disaster listed in the table at the top of
Part I of this year's Form 8915-F that was not listed in
item C on a Form 8915-F for a prior year, enter -0- in
column (X).
• If you listed two or more disasters in the table at
the top of Part I of this year's Form 8915-F and you
filed a Form 8915-F for a prior year on which you
listed in item C some or all of those disasters, enter in
column (X) the amounts from line 5 in column (X) of
the prior year's Worksheet 1B. If you did not use
Worksheet 1B in that prior year, allocate the amount
from line 6 of that prior year's Form 8915-F among the
Disasters on line 1 of this worksheet using any
reasonable method, except if all of the disasters listed
on the prior year's Form 8915-F are not listed on this
year’s table at the top of Part I. In the latter case,
allocate the amount on line 6 of that prior year's Form
8915-F first to the disasters not listed in the table at
the top of Part I of this year's Form 8915-F, and
allocate any remaining amount among the Disasters
on line 1 of this Worksheet 1B using any reasonable
method.
Note. If the amount on line 1 of this worksheet is
$22,000 or more for a disaster, you cannot have
qualified disaster distributions in this year for that
disaster. Remove that disaster from the list at the
top of Part I on page 1 of this year's Form 8915-F
and exclude it from your calculations for Part I of
this year's Form 8915-F.
2

Distributions from retirement plans (other than IRAs)

Distributions from traditional, SEP, and SIMPLE IRAs

4
5

Distributions from Roth IRAs
Totals. Add lines 2 through 4.

-0-

-0-0-

$30,000
04/22/22
$14,000
09/17/21
$44,000

$22,000

$14,000

$36,000

$22,000

$14,000

-0$36,000

return, Form 5329, and their instructions for directions on
how to treat this $18,000 in IRA distributions.
If completing both Part I and Part IV or filing more
than one Form 8915.
Step 1. If you are completing both Part I and Part IV on
this year's Form 8915-F:
• On line 7, enter the excess of the sum of lines 2 through
4 in column (a) over the amount on line 6 reduced by the
amount from line 7 that is included on line 28 in Part IV.

• On the dotted line to the left of line 7, write "$________
qualified distribution for Part IV, line 28."
Step 2. If you are claiming qualified disaster
distributions on Part I of more than one Form 8915 for this
year and you aren't completing Part IV on this year's Form
8915:
• On line 7, enter -0- and use that dollar amount as your
available distributions on the other Form 8915 you are
filing for this year.
-16-

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

• On the dotted line to the left of line 7, write "$________
used as available distribution on Part I of **** Form 8915-F
(**** disasters)."
Step 3. If you are claiming qualified disaster
distributions on Part I of more than one Form 8915-F for
this year and you are completing Part IV on this year's
Form 8915-F for the earliest disasters.
• If, on the Form 8915-F for this year with the earliest
disasters, the amount on line 30 reduced by the amount
on line 31 is -0-, you don't have any available distributions
for the other Forms 8915-F you are filing this year.
However, if the amount on line 30 reduced by the amount
on line 31 is a positive dollar amount, enter -0- on line 32
and use that dollar amount as your available distributions
on the other Form 8915-F you are filing for this year.
• On the dotted line to the left of line 32, write
"$________ used as available distribution on Part I of ****
Form 8915-F (**** disasters)."

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 22, you must
check the box on line 11.
If the taxpayer died after receiving a qualified disaster
distribution, the taxable amount of the distribution may not
be spread beyond the year in which they died. The
remainder of the distribution must be reported on the tax
return of the deceased taxpayer.

DRAFT AS OF
March 30, 2023

Line 12. Use Worksheet 2 to figure the amount to enter
on line 12 of your Form 8915-F.
Worksheet 2 for Line 12. Total Income From
Other- Than-IRA Distributions Made in Prior
Years

Keep for Your Records

Example. You reported a total of $40,000 in
distributions in 2022 on lines 3 and 5 in column (a). The
entire $40,000 in distributions were traditional IRA
distributions. You reported $22,000 of those distributions
on lines 3 and 5 in column (b) of this year's Form 8915-F.
On line 7, you would report $18,000 ($40,000 minus
$22,000), except you are also completing Part IV. In Part
IV, you are claiming, as qualified distributions, $10,000 of
the traditional IRA distributions that you reported in Part I.
On line 7, you will only report $8,000 ($18,000 minus
$10,000). On the dotted line to the left of line 7, you will
write "$10,000 qualified distribution for Part IV, line 28".
You will refer to your tax return, Form 5329, and their
instructions for directions on how to treat this $8,000 in
IRA distributions.

Before you begin.
From this year's form:
• Enter the disaster year you checked in item B _________
• Enter the tax return year you checked in item A _________

Part II—Qualified Disaster
Distributions From Retirement Plans
(Other Than IRAs)
Line 9. Enter on line 9 your cost, if any. Your cost is
generally your net investment in the plan. It does not
include pre-tax contributions. If there is an amount in
box 2a of Form 1099-R, the difference between box 1 and
box 2a of Form 1099-R is usually your cost. Enter the
difference on line 9.
If there is no amount in box 2a of Form 1099-R 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 disaster distributions on the Form 8915-F you
are completing.
If you have a Form 1099-R with both qualified
disaster distributions and nonqualified
CAUTION distributions, you must separately figure the cost
attributable to each distribution.

Line 11. If you don’t check the box on line 11, you must
spread the amount on line 10 over 3 years. By checking
Instructions for Form 8915-F (Rev. 1-2023)

-17-

1. Enter the amount from column (c) of
Worksheet 2: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the amount from column (d) of
Worksheet 2: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . . .

3. Enter the total of lines 1 and 2 here and on
line 12 of this year’s Form 8915-F . . . . . . . .

Worksheet 2: Supplemental Information
This section provides the information you will need to complete lines 1 and 2 of Worksheet 2.
(a)

(b)

Disaster Year (item
B)

Tax Return year
(item A)

(c)

(d)

Worksheet 2, line 1: Enter amount, if any, from your: Worksheet 2, line 2: Enter amount, if any, from your:

2021

2020 Form 8915-E, line 9 (if you checked the box on
that line, enter -0-)

2022

2021 Form 8915-F (2020 disasters), line 11 (if you
checked the box on that line, enter -0-)

DRAFT AS OF
March 30, 2023

2020

2023

2024

2020 Form 8915-E, line 9 (if you checked the box on
that line, enter -0-)
2021 Form 8915-F (2020 disasters), line 11 (if you
checked the box on that line, enter -0-)
0

Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2021 disasters),
line 11, for the tax year shown. If you checked the box on that line, enter -0-.

Disaster Year (item
B)

Tax Return year
(item A)

2021

Worksheet 2, line 1

Worksheet 2, line 2

2021

2022

2021

2023

2022

2021

2024

2023

2022

2025

2023

2026

Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2022 disasters),
line 11, for the tax year shown. If you checked the box on that line, enter -0-.
Disaster Year (item
B)

Tax Return year
(item A)

2022

Worksheet 2, line 1

Worksheet 2, line 2

2022

2023

2022

2024

2023

2022

2025

2024

2023

2026

2024

2027

For Disasters that begin after 2023

Disaster Year (item
B)

Tax Return year
(item A)

______*

Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (______ * disasters),
line 11, for the tax year shown. If you checked the box on that line, enter -0-.

Worksheet 2, line 1

Worksheet 2, line 2

______*

______**

______*

______***

______**

_____*

______****

______***

______**

______*****

______***

______******

* The year you checked in item B.
** Add 1 year to the year you checked in item B.
*** Add 2 years to the year you checked in item B.
**** Add 3 years to the year you checked in item B.
***** Add 4 years to the year you checked in item B.
****** Add 5 years to the year you checked in item B.

-18-

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

Line 14. Enter on line 14 of your Form 8915-F your total
repayments—the sum of your excess repayments carried
to this year and your repayments made for this year. See
Worksheet 3, later. A repayment is made in this year if it is
made before you filed your return for this year, 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.
Worksheet 3 Use Worksheet 3 to figure the total
repayment to enter on line 14 of your Form 8915-F.

CAUTION

Part III—Qualified Disaster
Distributions From Traditional, SEP,
SIMPLE, and Roth IRAs
Line 22. If you don’t check the box on line 22, you must
spread the amount on line 21 over 3 years. By checking
the box, you elect to include the entire amount in income
in the year of distribution. You cannot make or change this
election after the due date (including extensions) for your
tax return. If you checked the box on line 11, you must
check the box on line 22.
If the taxpayer died after receiving a qualified disaster
distribution, the taxable amount of the distribution may not
be spread beyond the year in which they died. The
remainder of the distribution must be reported on the tax
return of the deceased taxpayer.

DRAFT AS OF
March 30, 2023

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

Worksheet 3.

Line 23. Use Worksheet 4 to figure the amount to enter
on line 23 of your Form 8915-F.
Worksheet 4 for Line 23. Total Income From
IRA Distributions Made in Prior Years

Keep for Your Records

1. Enter the amount, if any, from last year's Form
8915-F, line 14, except as follows.

Before you begin.
From this year's form:
• Enter the disaster year you checked in item B _________
• Enter the tax return year you checked in item A _________

If you are completing 2021 Form 8915-F (2020
disasters), enter the amount, if any, from your
2020 Form 8915-E, line 10.
If you are completing 2023 Form 8915-F (2021
disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 14, if
you completed that form. If you didn't complete
that form, enter the amount, if any, from your
2021 Form 8915-F (2021 disasters),
line 14. . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount, if any, from last year's Form
8915-F, line 13, except as follows.

If you are completing 2021 Form 8915-F (2020
disasters), enter the amount, if any, from your
2020 Form 8915-E, line 9.
If you are completing 2023 Form 8915-F (2021
disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 13, if
you completed that form. If you didn't complete
that form enter the amount, if any, from your
2021 Form 8915-F (2021 disasters),
line 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 this year's Form 8915-F,
before filing this year's tax return . . . . . . . . . 4.
5. Enter the total of lines 3c and 4 here and on
line 14 of this year's Form 8915-F . . . . . . . . 5.

Worksheet 3, line 4: Don't include these amounts.
On line 4 of Worksheet 3, don't include any repayments
made later than the due date (including extensions) for
this year’s return or any repayments of nontaxable
amounts.
Instructions for Form 8915-F (Rev. 1-2023)

-19-

1. Enter the amount from column (c) of
Worksheet 4: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the amount from column (d) of
Worksheet 4: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . . .

3. Enter the total of lines 1 and 2 here and on
line 23 of this year’s Form 8915-F . . . . . . . .

Worksheet 4: Supplemental Information
This section provides the information you will need to complete lines 1 and 2 of Worksheet 4.
(a)

(b)

Disaster Year (item
B)

Tax Return year
(item A)

(c)

(d)

Worksheet 4, line 1: Enter amount, if any, from your: Worksheet 4, line 2: Enter amount, if any, from your:

2021

2020 Form 8915-E, line 17 (if you checked the box on
that line, enter -0-)

2022

2021 Form 8915-F (2020 disasters), line 22 (if you
checked the box on that line, enter -0-)

DRAFT AS OF
March 30, 2023

2020

2023

2024

2020 Form 8915-E, line 17 (if you checked the box on
that line, enter -0-)
2021 Form 8915-F (2020 disasters), line 22 (if you
checked the box on that line, enter -0-)
0

Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2021 disasters),
line 22, for the tax year shown. If you checked the box on that line, enter -0-.

Disaster Year (item
B)

Tax Return year
(item A)

2021

Worksheet 4, line 1

Worksheet 4, line 2

2021

2022

2021

2023

2022

2021

2024

2023

2022

2025

2023

2026

Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2022 disasters),
line 22, for the tax year shown. If you checked the box on that line, enter -0-.
Disaster Year (item
B)

Tax Return year
(item A)

2022

Worksheet 4, line 1

Worksheet 4, line 2

2022

2023

2022

2024

2023

2022

2025

2024

2023

2026

2024

2027

For Disasters that begin after 2023

Disaster Year (item
B)

Tax Return year
(item A)

______*

Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (______* disasters),
line 22, for the tax year shown. If you checked the box on that line, enter -0-.

Worksheet 4, line 1

Worksheet 4, line 2

______*

______**

______*

______***

______**

______*

______****

______***

______**

______*****

______***

______******

-20-

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

Line 25. Enter on line 25 of this year’s Form 8915-F your
total repayments—the sum of your excess repayments
carried to this year and your repayments made for this
year. See Worksheet 5, later. A repayment is made in this
year if it is made before you filed your return for this year,
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.
Worksheet 5. Use Worksheet 5 to figure the total
repayment to enter on line 25 of your Form 8915-F.

CAUTION

Part IV—Qualified Distributions for
the Purchase or Construction of a
Main Home in Qualified Disaster
Areas
2021 Form 8915-F (2020 disasters). On 2021 Form
8915-F (2020 disasters), qualified distributions can only
be reported for the Alaska (4585-DR-AK) disaster.
Complete Part IV of 2021 Form 8915-F (2020
disasters) if, on January 1, 2021, you received a qualified
distribution described in Qualified 2020 disaster areas
under Repayment of a Qualified Distribution for the
Purchase or Construction of a Main Home, earlier, for the
Alaska (4585-DR-AK) disaster. You must complete the
required lines of Part IV if you received a qualified
distribution for the Alaska (4585-DR-AK) disaster on
January 1, 2021, even if you made no repayments in
2021. Any portion of the qualified distribution not repaid
before June 26, 2021, for the Alaska (4585-DR-AK)
disaster will not be allowed the special tax benefits
available to qualified distributions.
If you are required to file 2021 Form 8606, complete
that form before you complete Part IV.

DRAFT AS OF
March 30, 2023

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

Worksheet 5
1. Enter the amount, if any, from last year's Form
8915-F, line 25, except as follows.
If you are completing 2021 Form 8915-F (2020
disasters), enter the amount, if any, from your
2020 Form 8915-E, line 18.
If you are completing 2023 Form 8915-F (2021
disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 25, if
you completed that form. If you didn't complete
that form, enter the amount, if any, from your
2021 Form 8915-F (2021 disasters),
line 25. . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount, if any, from last year's Form
8915-F, line 24, except as follows.

Note. A distribution for the purchase or construction of a
main home may be treated as a qualified 2020 disaster
distribution in certain circumstances. See Qualified
disaster areas under Repayment of a Qualified
Distribution for the Purchase or Construction of a Main
Home, earlier.
1.

If you are completing 2021 Form 8915-F (2020
disasters), enter the amount, if any, from your
2020 Form 8915-E, line 17.
If you are completing 2023 Form 8915-F (2021
disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 24, if
you completed that form. If you didn't complete
that form enter the amount, if any, from your
2021 Form 8915-F (2021 disasters),
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 this year's Form 8915-F,
before filing this year's tax return . . . . . . . . . 4.
5. Enter the total of lines 3c and 4 here and on
line 25 of this year's Form 8915-F . . . . . . . . 5.

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

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

Qualified distributions for 2021 and later disasters.
Qualified distributions can be reported for qualified 2021
and later disasters. Complete Part IV of this year's Form
8915-F for your disasters in item B if, this year, you
received a qualified distribution described in Qualified
Distribution for the Purchase or Construction of a Main
Home, earlier, for the disasters you listed in the table at
the top of Part IV on page 4 of this year's Form 8915-F.
You must complete the required lines of Part IV if you
received a qualified distribution, even if you made no
repayments this year. Any portion of the qualified
distribution not repaid by the end of the disaster's qualified
distribution repayment period will not be allowed the
special tax benefits available to qualified distributions. If
the repayment period for a qualified distribution for a
disaster ends next year, repayments for that qualified
distribution can be made in the next year and will be
reported on an amended return for this year.
Example 1. A distribution Mosley received in February
2022 is a qualified distribution for the following 2022
disaster: the Virginia Severe Winter Storm and
Snowstorm disaster (DR-4644-VA) (beginning date
January 2, 2022). Mosley can make repayments for this
disaster through June 26, 2023. Mosley reports the
distribution on Form 8915-F, Part IV, as a qualified
distribution. Mosley doesn't make a repayment until May
2023. The repayment must be reported on an original or
amended 2022 Form 8915-F, as applicable.
Example 2. A distribution Mosley received in
September 2021 is a qualified distribution for the following
-21-

2022 disaster: the Virginia Severe Winter Storm and
Snowstorm disaster (DR-4644-VA) (beginning date
January 2, 2022). Mosley can make repayments for this
disaster through June 26, 2023. Mosley reports the
distribution on Form 8915-F, Part IV, as a qualified
distribution. Mosley doesn't make a repayment until May
2023. The repayment must be reported on an original or
amended 2022 Form 8915-F, as applicable.
If you are required to file this year's Form 8606,
complete that form before you complete Part IV.

Enter on line 31 the amount of any repayments you
make within the time frame specified. Don't include any
repayments treated as rollovers on this year’s Form 8606
or any repayments of nontaxable amounts.
Line 32. Most distributions from qualified retirement
plans (including IRAs) made to 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
disaster area that were not repaid to an eligible retirement
plan within the time frame specified in Qualified
distribution repayment period under Repayment of a
Qualified Distribution for the Purchase or Construction of a
Main Home, earlier, 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 the specified
end date, you may be able to designate the qualified
distribution as a qualified disaster distribution. See
Qualified disaster areas under Repayment of a Qualified
Distribution for the Purchase or Construction of a Main
Home, earlier.

DRAFT AS OF
March 30, 2023

Note. A distribution for the purchase or construction of a
main home may be treated as a qualified disaster
distribution made in this year in certain circumstances.
See Qualified disaster areas under Repayment of a
Qualified Distribution for the Purchase or Construction of a
Main Home, earlier.

Lines 27 through 32

You must complete lines 27 and 28 and all other
applicable lines of Part IV for your qualified distribution(s).
Line 27. If you check the “Yes” box, but are not required
to complete lines 28 through 32, you must still file the
required Form 8915-F to show that you received a
qualified distribution.

Line 28. Enter on line 28 your qualified distributions. See
Qualified Distribution for the Purchase or Construction of a
Main Home in Qualified Disaster Areas, earlier.
Don't include any distributions you designated as
qualified disaster distributions reported on line 8 or line 20
of your Form 8915-F. Also, don't include any amounts
reported on this year’s Form 8606.

If you are completing both Part I and Part IV on
this year's Form 8915-F, see Line 7, earlier.

CAUTION

Line 29. Enter on line 29 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
box 2a of Form 1099-R, the difference between box 1 and
box 2a of Form 1099-R 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 29. Any cost or
basis in an IRA is figured on this year’s Form 8606 if you
made nondeductible contributions.
If you have a Form 1099-R with both qualified
distributions and nonqualified distributions, you
CAUTION must separately figure the cost attributable to
each distribution.

Line 31. You can repay any portion of a qualified
distribution to an eligible retirement plan that accepts
rollovers but the repayments must be made within the
time frame specified in 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.

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.
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.
-22-

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

Appendix A, Which Lines Should I
Use?
Form 8915-F (2020 Disasters): Lines To Use

Look for the year of the form you are filing.

See Qualified 2020 disaster distribution

TIP requirements, earlier, under Qualified Disaster

Distribution Requirements for the cutoff dates for
making these distributions and for other criteria for these
distributions.

2021 Form 8915-F (2020 Disasters)
IF . . .

DRAFT AS OF
March 30, 2023
AND . . .

Qualified 2020 disaster distributions were made to
you in 2021

—

You did NOT check the box
on line 9 or 17 on the 2020
Form 8915-E

You claimed coronavirus-related or other qualified
2020 disaster distributions on a 2020 Form 8915-E
(2020 disasters), but qualified 2020 disaster
distributions were NOT made to you in 2021

Qualified 2020 disaster distributions were not
made to you in 2021 AND you did not file a 2020
Form 8915-E

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

You received qualified
distributions for the Alaska
(4585-DR-AK) disaster on
January 1, 2021
You did NOT receive
qualified distributions on
January 1, 2021, for
4585-DR-AK

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

THEN . . .
Complete Parts I, II, and III, as applicable. If you received qualified distributions for
the Alaska (4585-DR-AK) disaster on January 1, 2021, complete Part IV.
If you must complete Part III, complete 2021 Form 8606 if either of the following
applies.
• You received a qualified 2020 disaster distribution in 2021 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 2021 Form 8606 and its instructions.
Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2021
Form 8915-F (2020 disasters). If you received qualified distributions for the Alaska
(4585-DR-AK) disaster on January 1, 2021, complete Part IV.
If you are repaying those distributions, complete lines 14 and 25, as applicable, of
your 2021 Form 8915-F (2020 disasters). If you received qualified distributions for
the Alaska (4585-DR-AK) disaster on January 1, 2021, complete Part IV.
If you aren’t repaying those distributions, but you received qualified distributions for
the Alaska (DR-4585-AK) disaster on January 1, 2021, complete Part IV.
If you aren’t repaying those distributions and you did NOT receive any
qualified distributions, STOP. You can’t use 2021 Form 8915-F (2020
disasters).
Complete Part IV.

STOP. You can’t use 2021 Form 8915-F.

-23-

2022 Form 8915-F (2020 Disasters)
IF . . .

You claimed qualified 2020 disaster distributions
on a 2021 Form 8915-F (2020 disasters) AND you
claimed coronavirus-related distributions or other
qualified 2020 disaster distributions on a 2020
Form 8915-E

AND . . .
You didn’t check the box on
line 11 or 22 on the 2021
Form 8915-F (2020
disasters) AND/OR on
line 9 or 17 on the 2020
Form 8915-E
You checked the box on
line 11 or 22 on the 2021
Form 8915-F (2020
disasters) AND on line 9 or
17 on the 2020 Form
8915-E

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

DRAFT AS OF
March 30, 2023

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

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)

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).

Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2022
You didn’t check the box on
Form 8915-F (2020 disasters).
line 11 or 22 on the 2021
Form 8915-F (2020
disasters)
You didn’t checked the box
on line 9 or 17 on the 2020
Form 8915-E
You checked the box on
line 9 or 17 on the 2020
Form 8915-E

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

Complete lines 12 through 15 and lines 23 through 26, as applicable, of your 2022
Form 8915-F (2020 disasters).
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.
STOP. You can’t use 2023 Form 8915-F (2020 disasters).

—

2023 Form 8915-F (2020 Disasters)
IF . . .

You claimed qualified 2020 disaster distributions on a 2021 Form
8915-F (2020 disasters)

AND . . .
You did not check the box on line 11
or 22 on that form

You checked the box on line 11 or
22 on that form

You claimed coronavirus-related distributions or other qualified 2020
disaster distributions on a 2020 Form 8915-E and you did NOT claim
qualified 2020 disaster distributions on a 2021 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

—

THEN . . .
Complete lines 12 through 15 and lines 23 through 26, as
applicable, of your 2023 Form 8915-F (2020 disasters).
If you are repaying qualified 2020 disaster distributions
made in 2020 or in 2021, complete lines 14 and 25, as
applicable, of your 2023 Form 8915-F (2020 disasters). .
If you aren’t repaying qualified 2020 disaster distributions
made in 2020 or in 2021, you can’t use 2023 Form
8915-F (2020 disasters).
If you are repaying coronavirus-related distributions or
other qualified 2020 disaster distributions, complete lines
14 and 25, as applicable, of your 2023 Form 8915-F (2020
disasters).
If you aren’t repaying coronavirus-related
distributions or other qualified 2020 disaster
distributions, STOP. You can’t use 2023 Form 8915-F
(2020 disasters).
STOP. You can’t use 2023 Form 8915-F (2020
disasters).

Note. This is the last year in which a coronavirus-related distribution can be repaid. You cannot repay a coronavirus-related distribution later than 3 years and one day after the
coronavirus-related distribution was received.

-24-

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

2024 Form 8915-F (2020 Disasters)
IF . . .
AND . . .
You claimed qualified 2020 disaster distributions other than
coronavirus-related distributions on a 2020 Form 8915-E and you did
NOT claim qualified 2020 disaster distributions on a 2021 Form
8915-F (2020 disasters)

—

THEN . . .
If you are repaying qualified 2020 disaster distributions
other than coronavirus-related distributions, complete
lines 14 and 25, as applicable, of your 2024 Form 8915-F
(2020 disasters).
If you aren’t repaying qualified 2020 disaster
distributions other than coronavirus-related
distributions, STOP. You can’t use 2024 Form 8915-F
(2020 disasters).
STOP. You can’t use 2024 Form 8915-F (2020
disasters).

DRAFT AS OF
March 30, 2023

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

—

Note: Coronavirus-related distributions can NOT be repaid after 2023.

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

-25-

Form 8915-F (2021 and Later Disasters): Lines
To Use

• You received no qualified distributions this year.

For qualified 2021 and later disasters, follow the
instructions in the numerical bullet below that best
describe your situation.
1. Complete Part I and, as applicable, Parts II, III, and
IV if qualified disaster distributions were made to you this
year for a disaster listed in item C of this year’s Form
8915-F.
2. Complete lines 12 through 15 if:
• No qualified disaster distributions were made to you this
year.
• On an earlier Form 8915-F, you did not check the box
on line 11 (thus spreading the income over 3 years) and,
on line 12 of this year’s Form 8915-F, you must report
income from those distributions.
• You received no qualified distributions this year.
3. Complete lines 23 through 26 if:
• No qualified disaster distributions were made to you this
year.
• On an earlier Form 8915-F, you did not check the box
on line 22 (thus spreading the income over 3 years) and,
on line 23 of this year’s Form 8915-F, you must report
income from those distributions.

4. Complete line 14 and/or 25, as applicable, if you
are only making repayments this year.
• This can occur if no qualified disaster distributions were
made to you this year; on, an earlier Form 8915-F, you
checked the box on line 11 and/or 22 (thus not spreading
the income over 3 years); the repayment period for the
disaster has not ended; and you received no qualified
distributions this year.
• It can also occur if no qualified disaster distributions
were made to you this year; on, an earlier Form 8915-F,
you did not check the box on line 11 and/or 22 (thus
spreading the income over 3 years); the 3 years for
reporting income on your distributions has passed; the
repayment period for the qualified disaster distributions
has not ended; and you received no qualified distributions
this year.
5. Complete Part IV also in any of the scenarios above
if you received qualified distributions this year.
6. Complete Part IV if you received qualified
distributions this year and if you are not completing Part I,
and are not required to complete any lines in Part II or III,
on this year’s Form 8915-F.

DRAFT AS OF
March 30, 2023

-26-

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

Appendix B, Worksheets

Blank Worksheets 1A-1, 1A-2,1B, 2, 3, 4, and 5 are in this
appendix. If you complete any of these worksheets in
determining amounts to enter on lines 1a through 5, 12,

14, 23, and 25, of this year’s Form 8915-F, attach the
page(s) with the completed worksheet(s) to this year’s
Form 8915-F.

DRAFT AS OF
March 30, 2023

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

-27-

Keep for Your Records

Worksheet 1A-1.
Name

Social Security No.
First Form 8915-F

(a)

(b)

(c)

Total distributions in this
year

Qualified disaster distributions

Allocation of column (b)

DRAFT AS OF
March 30, 2023

Distributions from retirement plans (other than
IRAs) made this year

Distributions from traditional, SEP, and SIMPLE
IRAs made this year

Distributions from Roth IRAs made this year

(a)

Second Form 8915-F

Available distributions for this year

Enter, in column (a), distributions from retirement plans
(other than IRAs) made this year.

Enter, in column (a), distributions from traditional, SEP, and
SIMPLE IRAs made this year.

Enter, in column (a), distributions from Roth IRAs made this
year.

Keep for Your Records

Worksheet 1A-2.
Name

Social Security No.
Form 8915-D

Distributions from retirement plans (other than
IRAs) made in 2021

Distributions from traditional, SEP, and SIMPLE
IRAs made in 2021

Distributions from Roth IRAs made in 2021

(a)

(b)

(c)

Total distributions in 2021

Qualified 2019 disaster
distributions

Allocation of column (b)

(a)

Form 8915-F (2020 disasters)
2

Enter, in column (a), distributions from retirement plans
(other than IRAs) made this year.

Enter, in column (a), distributions from traditional, SEP, and
SIMPLE IRAs made this year.

Enter, in column (a), distributions from Roth IRAs made this
year.

Available distributions for this year

-28-

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

Worksheet 1B: Use if you are directed on line 1a of your Form 8915-F
to use Worksheet 1B.
Name

Keep for Your Records

Social Security No.

Worksheet 1B for Form 8915-F

(a)

(X)

(b)

Total
Qualified _____ disaster distributions made in _____
Qualified
available
_____2disaster
distributions
distributi
made in _____1
ons in
(Total for all
Disaster 1 Disaster 2
Disaster 3
Disaster 4
_____ 1
disasters)
2

DRAFT AS OF
March 30, 2023
________3

________3

________

________4

________

________5

Distributions from retirement plans (other than IRAs)

Distributions from traditional, SEP, and SIMPLE IRAs

Distributions from Roth IRAs

Totals. Add lines 2 through 4.

Enter year checked in item A.
2
Enter year checked in item B.
3
Enter the disaster's FEMA number.
4
Enter the date the distribution period for the disaster begins.
5
Enter the date the distribution period for the disaster ends.
1

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

-29-

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

Keep for Your Records
Name

SSN

Before you begin.
From this year's form:
• Enter the disaster year you checked in item B _________
• Enter the tax return year you checked in item A _________

DRAFT AS OF
March 30, 2023

1. Enter the amount from column (c) of
Worksheet 2: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the amount from column (d) of
Worksheet 2: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . . .

3. Enter the total of lines 1 and 2 here and on
line 12 of this year’s Form 8915-F . . . . . . . .

-30-

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

Worksheet 2: Supplemental Information
This section provides the information you will need to complete lines 1 and 2 of Worksheet 2.
(a)

(b)

Disaster Year (item
B)

Tax Return year
(item A)

(c)

(d)

Worksheet 2, line 1: Enter amount, if any, from your: Worksheet 2, line 2: Enter amount, if any, from your:

2021

2020 Form 8915-E, line 9 (if you checked the box on
that line, enter -0-)

2022

2021 Form 8915-F (2020 disasters), line 11 (if you
checked the box on that line, enter -0-)

DRAFT AS OF
March 30, 2023

2020

2023

2024

2020 Form 8915-E, line 9 (if you checked the box on
that line, enter -0-)
2021 Form 8915-F (2020 disasters), line 11 (if you
checked the box on that line, enter -0-)
0

Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2021 disasters),
line 11, for the tax year shown. If you checked the box on that line, enter -0-.

Disaster Year (item
B)

Tax Return year
(item A)

2021

Worksheet 2, line 1

Worksheet 2, line 2

2021

2022

2021

2023

2022

2021

2024

2023

2022

2025

2023

2026

Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (2022 disasters),
line 11, for the tax year shown. If you checked the box on that line, enter -0-.
Disaster Year (item
B)

Tax Return year
(item A)

2022

Worksheet 2, line 1

Worksheet 2, line 2

2022

2023

2022

2024

2023

2022

2025

2024

2023

2026

2024

2027

For Disasters that begin after 2023

Disaster Year (item
B)

Insert on the applicable line of your Worksheet 2 the amount from Form 8915-F (______ * disasters),
line 11, for the tax year shown. If you checked the box on that line, enter -0-.

Tax Return year
(item A)

Worksheet 2, line 1

Worksheet 2, line 2

______*

______**

______*

______***

______**

_____*

______****

______***

______**

______*****

______***

______******

______*

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

-31-

Worksheet 3

Keep for Your Records
Name

SSN

1. Enter the amount, if any, from last year's
Form 8915-F, line 14, except as follows.
If you are completing 2021 Form 8915-F
(2020 disasters), enter the amount, if any,
from your 2020 Form 8915-E, line 10.

DRAFT AS OF
March 30, 2023

If you are completing 2023 Form 8915-F
(2021 disasters), enter the amount, if any,
from your 2022 Form 8915-F (2021
disasters), line 14, if you completed that
form. If you didn't complete that form, enter
the amount, if any, from your 2021 Form
8915-F (2021 disasters), line 14 . . . . . . . .

2. Enter the amount, if any, from last year's
Form 8915-F, line 13, except as follows.

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 . . . . . .

c. Subtract line 3b from line 3a

..........

4. Enter the total amount of any repayments
you made, with respect to this year’s Form
8915-F, before filing this year's tax
return . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Enter the total of lines 3c and 4 here and on
line 14 of this year's Form 8915-F . . . . . . .

-32-

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

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

Keep for Your Records
Name

SSN

Before you begin.
From this year's form:
• Enter the disaster year you checked in item B _________
• Enter the tax return year you checked in item A _________

DRAFT AS OF
March 30, 2023

1. Enter the amount from column (c) of
Worksheet 4: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the amount from column (d) of
Worksheet 4: Supplemental
Information . . . . . . . . . . . . . . . . . . . . . . .

3. Enter the total of lines 1 and 2 here and on
line 23 of this year’s Form 8915-F . . . . . .

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

-33-

Worksheet 4: Supplemental Information
This section provides the information you will need to complete lines 1 and 2 of Worksheet 4.
(a)

(b)

Disaster Year (item
B)

Tax Return year
(item A)

(c)

(d)

Worksheet 4, line 1: Enter amount, if any, from your: Worksheet 4, line 2: Enter amount, if any, from your:

2021

2020 Form 8915-E, line 17 (if you checked the box on
that line, enter -0-)

2022

2021 Form 8915-F (2020 disasters), line 22 (if you
checked the box on that line, enter -0-)

DRAFT AS OF
March 30, 2023

2020

2023

2024

2020 Form 8915-E, line 17 (if you checked the box on
that line, enter -0-)
2021 Form 8915-F (2020 disasters), line 22 (if you
checked the box on that line, enter -0-)
0

Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2021 disasters),
line 22, for the tax year shown. If you checked the box on that line, enter -0-.

Disaster Year (item
B)

Tax Return year
(item A)

2021

Worksheet 4, line 1

Worksheet 4, line 2

2021

2022

2021

2023

2022

2021

2024

2023

2022

2025

2023

2026

Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (2022 disasters),
line 22, for the tax year shown. If you checked the box on that line, enter -0-.
Disaster Year (item
B)

Tax Return year
(item A)

2022

Worksheet 4, line 1

Worksheet 4, line 2

2022

2023

2022

2024

2023

2022

2025

2024

2023

2026

2024

2027

For Disasters that begin after 2023

Disaster Year (item
B)

Insert on the applicable line of your Worksheet 4 the amount from Form 8915-F (______* disasters),
line 22, for the tax year shown. If you checked the box on that line, enter -0-.

Tax Return year
(item A)

Worksheet 4, line 1

Worksheet 4, line 2

______*

______**

______*

______***

______**

______*

______****

______***

______**

______*****

______***

______******

______*

-34-

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

Worksheet 5

Keep for Your Records
Name

SSN

1. Enter the amount, if any, from last year's Form
8915-F, line 25, except as follows.
If you are completing 2021 Form 8915-F (2020
disasters), enter the amount, if any, from your
2020 Form 8915-E, line 18.

DRAFT AS OF
March 30, 2023

If you are completing 2023 Form 8915-F (2021
disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 25, if
you completed that form. If you didn't complete
that form, enter the amount, if any, from your
2021 Form 8915-F (2021 disasters),
line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount, if any, from last year's Form
8915-F, line 24, except as follows.

If you are completing 2021 Form 8915-F (2020
disasters), enter the amount, if any, from your
2020 Form 8915-E, line 17.

If you are completing 2023 Form 8915-F (2021
disasters), enter the amount, if any, from your
2022 Form 8915-F (2021 disasters), line 24, if
you completed that form. If you didn't complete
that form, enter the amount, if any, from your
2021 Form 8915-F (2021 disasters),
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 this year's Form 8915-F,
before filing this year's tax return . . . . . . . . . 4.
5. Enter the total of lines 3c and 4 here and on
line 25 of this year's Form 8915-F. . . . . . . . . 5.

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

-35-

File Type	application/pdf
File Title	Instructions for Form 8915-F (Rev. January 2023)
Subject	Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments
Author	W:CAR:MP:FP
File Modified	2023-03-30
File Created	2023-03-30