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Form 8915D: Qualified 2019 Disaster Retirement Plan Distributions and Repayments
IRS Form 8915-D is used to report 2024 repayments of qualified 2019 Puerto Rico Earthquake disaster retirement plan distributions. Taxpayers who made such repayments must file it, and the repayment period ends 3 years and 1 day after the distribution was received.
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IRS Form 8915D - Qualified 2019 Disaster Retirement Plan Distributions and Repayments
IRS Form 8915-D is used to report 2024 repayments of qualified 2019 Puerto Rico Earthquake disaster retirement plan distributions. Taxpayers who made such repayments must file it, and the repayment period ends 3 years and 1 day after the distribution was received.
Risk Radar
Scan points- 1Do not file Form 8915‑D if you made a 2024 repayment for the Puerto Rico Earthquake disaster.
- 2Omitting the top‑of‑page label “Puerto Rico Earthquakes (DR-4473-PR)”.
- 3Reporting repayments made after the 3‑year repayment period.
- 4Including repayments of nontaxable amounts on line 9.
- 5Failing to sign the form before filing.
Plain English
Form 8915-D tells the IRS how much you paid back from a 2019 Puerto Rico earthquake retirement‑plan distribution during 2024. It lets you lower the income you reported in the year you originally took the distribution. You attach it to your 2024 tax return.
Submission Date
- Filing date: 2024-12-05 22:10:56
- 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 in 2024 of a qualified disaster distribution for the 2019 Puerto Rico Earthquakes (DR‑4473‑PR) disaster.
- Do not use it when the repayment relates to a qualified disaster distribution from 2021 or later, or a coronavirus‑related distribution.
- Check Form 8915-F instead when the repayment concerns a qualified disaster distribution for a 2021 or later disaster or a coronavirus‑related distribution.
Form selector
Use this form or another form?
Repayment of a qualified disaster distribution for a 2021 or later disaster
Form 8915-D only covers 2019 Puerto Rico Earthquake repayments
✓ Confirm the disaster year is 2021 or later
Need to amend a prior year return to claim a repayment made in 2024
Repayments may require an amended return to refigure taxable income
✓ Verify the repayment affects the 2021‑2023 return and that the 3‑year window applies
Attaching the repayment report to your 2024 individual income tax return
Form 8915-D must be attached to the 2024 Form 1040, 1040‑SR, or 1040‑NR
✓ Ensure you are filing the correct 2024 tax return version
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Repayment amount
Amount repaid in 2024 · Part I or Part II of Form 8915‑D
Disaster code
Disaster identifier DR‑4473‑PR · Instructions p.1
Original distribution year
Year the qualified distribution was received (2021) · Instructions p.1
Taxpayer name and SSN
Social security number of the filer · Top of Form 8915‑D
Signature
Signed by the taxpayer · Signature line on Form 8915‑D
Before you submit
- 1Verify the form shows revision year 20 24
- 2Enter your name exactly as on your tax return
- 3Enter your Social Security Number
- 4Enter disaster code DR‑4473‑PR on the top of the form
- 5Select Part I for retirement‑plan repayments or Part II for IRA repayments
- 6Enter the repayment amount in the appropriate line
- 7Confirm the repayment was made within 3 years and 1 day of the distribution
- 8If filing without a tax return, fill in your address on page 1
- 9Sign the form
- 10Attach Form 8915‑D to your 2024 Form 1040, 1040‑SR, or 1040‑NR
How to file this form
- 1Gather records of the 2024 repayment and the original 2019 Puerto Rico Earthquake distribution
- 2Complete Part I or Part II on Form 8915‑D with the repayment amount
- 3Enter your name, SSN, and disaster code DR‑4473‑PR at the top of the form
- 4If you are not filing a tax return, fill in your address on page 1
- 5Sign the completed Form 8915‑D
- 6Attach Form 8915‑D to your 2024 Form 1040, 1040‑SR, or 1040‑NR
- 7Mail the package to the IRS address used for filing Form 1040 and retain the mailing receipt as proof
Known limitations
- 1Form 8915‑D does not apply to qualified disaster distributions for disasters after the 2019 Puerto Rico Earthquakes.
- 2Form 8915‑D does not apply to coronavirus‑related distributions; those use Form 8915‑F.
- 3Repayments made after the end of the 3‑year and 1‑day repayment period cannot be reported on this form.
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 shows revision year 20 24 and a catalog date of Jul 25, 2024; the instructions point to www.irs.gov/Form8915D for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form displays "20 24" and the catalog date Jul 25, 2024
- Fee — Not stated in the official source
- Mailing address — confirm you use the IRS address where you would file Form 1040, 1040‑SR, or 1040‑NR
- Signature — confirm the form is signed before mailing
- Attachment — confirm Form 8915‑D is attached to your 2024 Form 1040, 1040‑SR, or 1040‑NR
Quick Facts
Downloads
After you file
- 1Keep a copy of the signed Form 8915‑D and supporting repayment documentation for at least three years.
- 2Monitor your mail for any IRS notice regarding the repayment.
- 3If the repayment changes taxable income for 2021‑2023, file Form 1040‑X to amend the affected return.
- 4Retain the amended return and any accompanying Form 8915‑D copies.
- 5Confirm that the IRS has processed the repayment by checking your account transcript after the processing period.
Sources
- SRCInstructions p.1 — Use 2024 Form 8915‑D to report repayments in 2024 of qualified disaster distributions for the 2019 Puerto Rico Earthquakes (DR‑4473‑PR) disaster.
- SRCInstructions p.1 — File 2024 Form 8915‑D with your 2024 Form 1040, 1040‑SR, or 1040‑NR.
- SRCInstructions p.1 — The repayment period ends 3 years and 1 day after the distribution was received.
- SRCInstructions p.1 — Repayments of distributions from retirement plans (other than IRAs) are reported in Part I, and repayments of distributions from IRAs are reported in Part II.
- SRCInstructions p.1 — Do not use this form for qualified disaster distributions for 2021 and later; see Form 8915‑F.
- SRCInstructions p.1 — For coronavirus‑related distributions, use Form 8915‑F.
- SRCInstructions p.2 — Amend a return using Form 1040‑X within 3 years after the original return or 2 years after tax was paid, whichever is later.
- SRCForm p.1 — The form displays revision year 20 24 and catalog date Jul 25, 2024.
Common confusion points
Do I need to file Form 8915‑D if I already filed my 2024 tax return?
Filers may think the repayment is already reported with the return.
→ Verify that a repayment was made in 2024 and has not yet been reported.
Can I report a repayment for a 2020 disaster?
The form only covers the 2019 Puerto Rico Earthquake disaster.
→ Confirm the disaster code matches DR‑4473‑PR.
Should I use Part I or Part II for my repayment?
Different parts are for retirement‑plan vs. IRA distributions.
→ Identify the source retirement account of the original distribution.
Do I need to amend my 2021 return for a repayment made in 2024?
Repayments affect prior‑year taxable income.
→ Determine if the repayment reduces income for 2021‑2023 and, if so, file Form 1040‑X.
Is there a filing fee for Form 8915‑D?
The instructions do not mention any fee.
→ Verify that no fee is required before mailing.
Where do I mail the form if I don’t file a tax return?
Filers without a tax return must still send the form.
→ Use the IRS address where you would file Form 1040.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040‑X – file an amended return to correct errors on Form 8915‑D.
Questions about IRS Form 8915D
What is IRS Form 8915D used for?
Form 8915-D tells the IRS how much you paid back from a 2019 Puerto Rico earthquake retirement‑plan distribution during 2024. It lets you lower the income you reported in the year you originally took the distribution. You attach it to your 2024 tax return.
Who must file IRS Form 8915D?
Anyone who made a repayment in 2024 of a qualified disaster distribution for the 2019 Puerto Rico Earthquakes (DR-4473-PR) must file IRS Form 8915-D.
What information does IRS Form 8915D require?
The form records the repayment amount on line 9, the year of the original distribution, and whether the repayment came from a retirement plan other than an IRA (Part I) or from an IRA (Part II).
Where do I file IRS Form 8915D?
Send the completed and signed Form 8915-D to the same IRS address where you file your 2024 Form 1040, 1040‑SR, or 1040‑NR.
How do I complete IRS Form 8915D?
Write “Puerto Rico Earthquakes (DR-4473-PR)” at the top of page 1, then complete Part I for plan repayments other than IRAs or Part II for IRA repayments. Enter the repayment amount on line 9, ensuring it falls within the 3‑year repayment period. Sign the form and attach it to your 2024 Form 1040, 1040‑SR, or 1040‑NR before filing.
What happens if IRS Form 8915D is filed incorrectly?
If you do not provide the required information, you fail to comply with Internal Revenue laws and may face penalties for non‑compliance.
Do I need to file Form 8915‑D if I already filed my 2024 tax return?
Filers may think the repayment is already reported with the return. Verify that a repayment was made in 2024 and has not yet been reported.
Can I report a repayment for a 2020 disaster?
The form only covers the 2019 Puerto Rico Earthquake disaster. Confirm the disaster code matches DR‑4473‑PR.
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