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Form 8915B: Qualified 2017 Disaster Retirement Plan Distributions and Repayments
IRS Form 8915-B is used to report repayments of qualified 2017 disaster retirement plan distributions made in 2021 that were not included on the 2020 Form 8915-B. Taxpayers who repaid after the 2020 return due date but before 2022 must file it with their 2021 return.
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IRS Form 8915B - Qualified 2017 Disaster Retirement Plan Distributions and Repayments
IRS Form 8915-B is used to report repayments of qualified 2017 disaster retirement plan distributions made in 2021 that were not included on the 2020 Form 8915-B. Taxpayers who repaid after the 2020 return due date but before 2022 must file it with their 2021 return.
Risk Radar
Scan points- 1Failing to file Form 8915‑B when a 2021 repayment of a qualified 2017 disaster distribution was not reported on the 2020 form.
- 2Omitting the repayment amount on line 4
- 3Including repayments already reported on the 2020 Form 8915‑B on line 4
- 4Reporting nontaxable repayments on line 4
- 5Filing the form when both line 5 and line 10 are zero
Plain English
Form 8915‑B tells the IRS how much you paid back for a disaster retirement distribution you received after a 2017 hurricane, flood, or wildfire. You file it with your 2021 tax return to show the repayment amount and avoid tax errors.
Submission Date
- Filing date: 2022-02-04 22:10:37
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you made a repayment of a qualified 2017 disaster distribution in 2021 that was not included on your 2020 Form 8915‑B.
- Do not use it when you are repaying coronavirus‑related distributions; those require a different form.
- Check Form 8915‑F instead when you need to report coronavirus‑related distributions or repayments.
Form selector
Use this form or another form?
Repayment of a qualified 2018 disaster distribution
Form 8915‑B only covers 2017 disasters, so a different form is required
✓ Confirm the disaster year is 2018 before proceeding
Repayment of a qualified 2019 disaster distribution
Form 8915‑B does not apply to 2019 disasters
✓ Verify the distribution relates to a 2019 disaster
Repayment of a qualified 2020 disaster or coronavirus‑related distribution
Form 8915‑B is limited to 2017 disaster repayments
✓ Ensure the repayment is for a 2020 disaster or coronavirus
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Name and SSN
Taxpayer identification information · Name/SSN fields on Form 8915‑B
Repayment amount (line 9)
Total amount repaid in 2021 · Line 9 of Form 8915‑B
Foreign address
City, country, postal code · Address section of Form 8915‑B
Signature
Signed form · Bottom of Form 8915‑B
Attachment to 2021 Form 1040
Complete 2021 Form 1040 package · Filing instructions for Form 8915‑B
Before you submit
- 1Confirm you repaid a qualified 2017 disaster distribution in 2021 that was not on your 2020 Form 8915‑B.
- 2Enter your name exactly as it appears on your tax return.
- 3Enter the correct Social Security number of the spouse whose information is reported.
- 4Report the repayment amount on line 9, excluding any repayments already on the 2020 form.
- 5Do not include repayments of nontaxable amounts.
- 6Do not include repayments already reported on your 2020 Form 8915‑B.
- 7Sign the completed Form 8915‑B.
- 8If married, prepare a separate Form 8915‑B for each spouse who made a repayment.
- 9Attach Form 8915‑B to your 2021 Form 1040, 1040‑SR, or 1040‑NR before mailing.
How to file this form
- 1Gather documentation of the 2021 repayment and calculate the total taxable amount.
- 2Complete the name and SSN fields on Form 8915‑B.
- 3Enter the repayment amount on line 9, omitting any amounts already reported on 2020 Form 8915‑B.
- 4Sign the completed Form 8915‑B.
- 5Attach Form 8915‑B to your 2021 Form 1040, 1040‑SR, or 1040‑NR.
- 6Mail the package to the IRS address you would use for your 2021 return and keep the mailing receipt as proof of filing.
Known limitations
- 1The form does not apply to coronavirus‑related repayments; use Form 8915‑F instead.
- 2Qualified 2017 disaster distributions cannot be made in 2021, so the form cannot report new 2017 distributions.
- 3Repayments already included on the 2020 Form 8915‑B must not be reported again.
- 4Repayments of nontaxable amounts are excluded from line 9.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the 2021 revision, which is the last revision of Form 8915‑B and its instructions; the IRS directs users to the latest information page at www.irs.gov/Form8915B.
What changed or needs a fresh check
- Edition date — confirm the form shows the 2021 revision (20 21)
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the form is signed before filing
- Attachment — attach Form 8915‑B to your 2021 Form 1040, 1040‑SR, or 1040‑NR
Quick Facts
Downloads
After you file
- 1Keep a signed copy of Form 8915‑B with your tax records for at least three years.
- 2If you later need to amend the prior‑year return to reflect the repayment, file Form 1040‑X with the corrected information.
- 3Monitor any IRS correspondence for acknowledgment or requests for additional information.
- 4If an error is discovered after filing, prepare a corrected Form 8915‑B and submit it with an amended return.
- 5Retain proof of mailing and any delivery confirmation for future reference.
Sources
- SRCInstructions p.1 — purpose of Form 8915‑B: use if you were adversely affected by a 2017 disaster and received a qualifying distribution.
- SRCInstructions p.1 — filing requirement: file 2021 Form 8915‑B if you made a repayment of a qualified 2017 disaster distribution in 2021 that was not included on your 2020 Form 8915‑B.
- SRCInstructions p.1 — coronavirus note: do not use 2021 Form 8915‑B for coronavirus‑related repayments; use Form 8915‑F.
- SRCInstructions p.1 — other disaster forms: for qualified 2018, 2019, and 2020 disasters, see Forms 8915‑C, 8915‑D, and 8915‑F respectively.
- SRCInstructions p.1 — repayment period: ends 3 years and 1 day after the distribution was received.
- SRCInstructions p.2 — name and SSN entry rules for joint returns.
- SRCForm p.1 — attachment instruction: attach to 2021 Form 1040, 1040‑SR, or 1040‑NR.
- SRCInstructions p.1 — signing requirement: if not filing a tax return, sign Form 8915‑B and send it with the same IRS mailing as the return.
Common confusion points
Do I need to file if I repaid a coronavirus distribution?
The form is not for coronavirus repayments; those require Form 8915‑F.
→ Verify the source of the repayment; if coronavirus‑related, use Form 8915‑F.
Can I report a qualified 2017 disaster distribution made in 2021?
Qualified 2017 disaster distributions cannot be made in 2021.
→ Confirm the distribution occurred before 2021 and is a 2017 disaster.
Should I include repayments already reported on my 2020 Form 8915‑B?
The source instructs not to include those repayments again.
→ Review your 2020 Form 8915‑B and exclude any amounts already reported.
Where do I report repayments from an IRA?
IRA repayments belong in Part II of Form 8915‑B, not Part I.
→ Ensure IRA repayments are entered in Part II.
Do I need to report nontaxable repayments?
The instructions say not to include nontaxable repayments.
→ Check each repayment for taxability before entering it on line 9.
Do I need a separate form for my spouse?
If married, each spouse who made a repayment must file a separate Form 8915‑B.
→ Prepare an individual Form 8915‑B for each spouse.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040‑X – amend the prior‑year return to carry back the repayment.
Questions about IRS Form 8915B
What is IRS Form 8915B used for?
Form 8915‑B tells the IRS how much you paid back for a disaster retirement distribution you received after a 2017 hurricane, flood, or wildfire. You file it with your 2021 tax return to show the repayment amount and avoid tax errors.
Who must file IRS Form 8915B?
File 2021 Form 8915‑B if you made a repayment of a qualified 2017 disaster distribution in 2021 that was not included on your 2020 Form 8915‑B.
What information does IRS Form 8915B require?
The form collects the repayment amount on line 4 and identifies whether the repayment came from a retirement plan other than an IRA (Part I) or from an IRA (Part II). It also requires your name and Social Security number.
Where do I file IRS Form 8915B?
Send Form 8915‑B to the IRS at the same address where you file your 2021 Form 1040, 1040‑SR, or 1040‑NR.
How do I complete IRS Form 8915B?
Enter your name and SSN at the top of the form. Complete Part I if the repayment is from a non‑IRA retirement plan, or Part II if it is from an IRA. Report the 2021 repayment amount on line 4, excluding any amounts already reported on the 2020 form. Sign the form and attach it to your 2021 Form 1040, 1040‑SR, or 1040‑NR before filing.
Do I need to file if I repaid a coronavirus distribution?
The form is not for coronavirus repayments; those require Form 8915‑F. Verify the source of the repayment; if coronavirus‑related, use Form 8915‑F.
Can I report a qualified 2017 disaster distribution made in 2021?
Qualified 2017 disaster distributions cannot be made in 2021. Confirm the distribution occurred before 2021 and is a 2017 disaster.
Should I include repayments already reported on my 2020 Form 8915‑B?
The source instructs not to include those repayments again. Review your 2020 Form 8915‑B and exclude any amounts already reported.
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