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Form 8915F: Qualified Disaster Retirement Plan Distributions and Repayments
IRS Form 8915F is the Qualified Disaster Retirement Plan Distributions and Repayments form. Taxpayers report qualified disaster withdrawals and repayments, and must note that coronavirus‑related distributions cannot be made after December 30, 2020.
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IRS Form 8915F - Qualified Disaster Retirement Plan Distributions and Repayments
IRS Form 8915F is the Qualified Disaster Retirement Plan Distributions and Repayments form. Taxpayers report qualified disaster withdrawals and repayments, and must note that coronavirus‑related distributions cannot be made after December 30, 2020.
Risk Radar
Scan points- 1Do not enter the coronavirus as the FEMA DR number in item C.
- 2Enter the coronavirus as the FEMA DR number in item C instead of the actual disaster number.
- 3Leave lines 1a‑1d blank when Worksheet 1B is not being used.
- 4Fail to attach required worksheets (1A‑1, 1B, 2, 3, 4, 5) to the back of the form.
- 5Report more than two disasters without attaching a separate statement with name and SSN.
Plain English
Form 8915F lets you tell the IRS about money you took from a retirement plan because of a qualified disaster and any repayments you made. You list each disaster, its FEMA number, and the amounts. The form can be filed electronically with your tax return.
Submission Date
- Filing date: 2025-12-23 12:10:36
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when reporting qualified disaster retirement plan distributions or repayments for qualified disasters occurring in 2021 or later, including coronavirus‑related and other 2020 disasters reported after 2020.
- Do not use it when reporting qualified 2020 disaster distributions made in 2020, qualified distributions received in 2019 or 2020 for qualified 2020 disasters, or any repayments or income from qualified 2019 disaster distributions.
- Check Form 8915-E instead when reporting coronavirus‑related or other qualified 2020 disaster distributions made in 2020.
Form selector
Use this form or another form?
Reporting qualified 2020 disaster distributions made in 2020
Those distributions must be reported on the 2020 form, not on Form 8915-F
✓ Confirm the distribution year is 2020
Reporting qualified 2019 disaster distributions or repayments
Form 8915-F does not cover 2019 disasters
✓ Verify the disaster year is 2019
Attaching the disaster distribution form to your individual income return
Form 8915-F must be attached to Form 1040, 1040‑SR, or 1040‑NR
✓ Ensure you are filing the correct tax return type
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Item A (this year)
Year of the tax return you are filing · Form 8915-F top of page 1
Item B (disaster year)
Year of the qualified disaster · Form 8915-F top of page 1
Repayment amount
Amount repaid, not exceeding original distribution · Part III of Form 8915-F (repayment section)
Social security number
Taxpayer's SSN · Header of Form 8915-F
Item C (FEMA disaster number)
FEMA disaster declaration number · Form 8915-F item C
Before you submit
- 1Enter the correct year in Item A.
- 2Enter the qualified disaster year in Item B.
- 3Enter the FEMA disaster number in Item C.
- 4Report any qualified disaster distributions in Part I.
- 5Report repayments in Part III, ensuring the amount does not exceed the original distribution.
- 6Attach the completed Form 8915-F to your Form 1040, 1040‑SR, or 1040‑NR.
- 7Sign the form where required.
- 8Check that the revision date on the form reads December 2025.
- 9Retain a copy of the signed form for your records.
How to file this form
- 1Complete Item A to select the tax year and confirm the revision date reads December 2025.
- 2Enter the qualified disaster year in Item B and the FEMA disaster number in Item C.
- 3Report qualified disaster distributions in Part I and any repayments in Part III.
- 4Attach the finished Form 8915-F to your Form 1040, 1040‑SR, or 1040‑NR.
- 5Sign and date the form where indicated.
- 6Mail the return to the appropriate IRS address or e‑file, keeping the delivery receipt as proof of filing.
Known limitations
- 1Do not use Form 8915-F to report qualified 2020 disaster distributions made in 2020 (Part I).
- 2Do not use Form 8915-F to report qualified distributions received in 2019 or 2020 for qualified 2020 disasters (Part IV).
- 3Do not use Form 8915-F for qualified 2019 disaster distributions or repayments; use Form 8915-D instead.
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.
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Fillable formOpen in Editor->Form 8915-F is revised December 2025; the instructions direct users to www.irs.gov/Form8915F for the latest information. The 2025 edition introduces a new IRA naming convention that categorizes IRAs as traditional or Roth.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025
- OMB number — confirm it reads 1545-0074
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep the signed Form 8915-F and attached tax return for at least three years.
- 2Watch for any IRS notices regarding the disaster distribution or repayment.
- 3If an error is discovered, file an amended return with Form 1040‑X and a corrected Form 8915-F.
- 4Store the FEMA disaster declaration reference for future verification.
- 5Confirm that the IRS processed the return by checking your account transcript.
Sources
- SRCForm p.1 — revision date is December 2025.
- SRCForm p.1 — directs users to www.irs.gov/Form8915F for the latest information.
- SRCInstructions p.1 — notes the updated IRA naming convention beginning in 2025.
- SRCInstructions p.2 — purpose: use Form 8915-F for qualified 2021 or later disasters.
- SRCInstructions p.2 — do not use Form 8915-F for qualified 2020 disaster distributions made in 2020 (Part I).
- SRCInstructions p.2 — do not use Form 8915-F for qualified distributions received in 2019 or 2020 for qualified 2020 disasters (Part IV).
- SRCInstructions p.2 — do not use Form 8915-F for qualified 2019 disaster repayments; use Form 8915-D.
- SRCInstructions p.5 — repayment amount cannot exceed the original distribution.
- SRCForm p.1 — OMB No. 1545-0074.
- SRCForm p.1 — FEMA disaster numbers are provided for item C.
Common confusion points
What does “this year” mean?
The term refers to the year selected in Item A on the form.
→ Verify the year entered in Item A matches the tax year of the return.
Can I report a 2020 disaster distribution on Form 8915-F?
No, distributions made in 2020 must be reported on Form 8915‑E.
→ Ensure the distribution date is before January 1 2021 before using Form 8915‑F.
Do I need to report repayments made after filing?
Repayments made before filing the current year’s return are included on that year’s Form 8915‑F.
→ Include any repayment made prior to filing the return.
Are IRA rollovers limited by repayments?
Repayments to an IRA are not considered rollovers for the one‑rollover‑per‑year rule.
→ Confirm the repayment is entered in the repayment section, not as a rollover.
Which disasters qualify?
Only FEMA‑declared disasters listed on www.FEMA.gov/disaster/declarations qualify.
→ Look up the FEMA disaster number for item C.
Do I need to attach Form 8915-F to an amended return?
Yes, any amended return that changes disaster amounts must include a revised Form 8915‑F.
→ Attach the updated form when filing Form 1040‑X.
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‑F.
Questions about IRS Form 8915F
What is IRS Form 8915F used for?
Form 8915F lets you tell the IRS about money you took from a retirement plan because of a qualified disaster and any repayments you made. You list each disaster, its FEMA number, and the amounts. The form can be filed electronically with your tax return.
What information does IRS Form 8915F require?
Form 8915F collects the FEMA disaster number, declaration date, beginning date, and distribution amounts shown on lines 1a‑1e of Part I, along with any required worksheets.
Where do I file IRS Form 8915F?
Form 8915F can be completed electronically and e‑filed with your tax return; no specific service center address is provided.
How do I complete IRS Form 8915F?
Enter the tax year in item A, then list each qualified disaster with its FEMA DR number, declaration date, and beginning date in the Part I table. Complete the appropriate worksheets (1A‑1, 1B, 2, 3, 4, 5) and attach them to the back of the form. Sign the form, keep a copy, and e‑file it with your tax return.
What does “this year” mean?
The term refers to the year selected in Item A on the form. Verify the year entered in Item A matches the tax year of the return.
Can I report a 2020 disaster distribution on Form 8915-F?
No, distributions made in 2020 must be reported on Form 8915‑E. Ensure the distribution date is before January 1 2021 before using Form 8915‑F.
Do I need to report repayments made after filing?
Repayments made before filing the current year’s return are included on that year’s Form 8915‑F. Include any repayment made prior to filing the return.
Are IRA rollovers limited by repayments?
Repayments to an IRA are not considered rollovers for the one‑rollover‑per‑year rule. Confirm the repayment is entered in the repayment section, not as a rollover.
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