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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8835: 8835

IRS Form 8835 is the Qualified Disaster Retirement Plan Distribution Waiver. It is used to request a waiver of the 10% early‑distribution penalty for retirement plan distributions made because of a federally declared disaster.

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Form Overview

IRS Form 8835 - 8835

IRS Form 8835 is the Qualified Disaster Retirement Plan Distribution Waiver. It is used to request a waiver of the 10% early‑distribution penalty for retirement plan distributions made because of a federally declared disaster.

The form captures the taxpayer’s identifying information, details of the disaster distribution, and the disaster declaration that qualifies the waiver request.

Risk Radar

Scan points
  • 1A missing or incorrect signature will cause the waiver to be rejected.
  • 2Incorrect disaster declaration date
  • 3Mismatched distribution amount
  • 4Missing signature
  • 5Using the wrong tax year

Plain English

If you had to take money out of a retirement account after a natural disaster, you can file this form to avoid the usual early‑withdrawal penalty. The IRS reviews the waiver request and, if approved, removes the penalty from the distribution.

Submission Date

  • Filing date: 2026-01-07 15:10:49
  • 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

penaltymoneyearly

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What this form is for

  • Use when you received a qualified disaster retirement distribution and want the 10% penalty waived.
  • Do not use for regular early withdrawals that are not disaster‑related.
  • If you need to amend a previously filed waiver, see Form 1040‑X.

Form selector

Use this form or another form?

Distribution not disaster‑related

Reports other early‑withdrawal penalties

✓ Verify disaster eligibility first

Form 5329

Requesting a penalty waiver for a non‑retirement disaster payment

Claims refund of penalties or interest

✓ Use only for tax‑related penalties

Form 843

Deadline or filing window

The waiver must be filed with the taxpayer’s return for the year the disaster distribution was received. If you filed an extension, the waiver can be submitted by the extended due date. No separate deadline beyond the return filing deadline is specified.

  • —Distribution amount | N/A | Penalty waived amount | No calculation needed; waiver removes the 10% penalty

Checklist

What you need before filling it out

1

Disaster declaration

Official FEMA or Presidential disaster declaration · Federal website or printed notice

⚠ Using an outdated or unrelated declaration✕ High
2

Distribution statement

401(k)/IRA distribution notice · Custodian’s year‑end statement

⚠ Amount mismatch with form entry✕ Medium
3

Taxpayer SSN/EIN

Social Security card or EIN letter · Tax return header

⚠ Transposed digits✕ High
4

Signature

Handwritten signature · Original form

⚠ Missing or illegible signature✕ High

Before you submit

  1. 1Confirm the distribution qualifies under a federal disaster declaration
  2. 2Verify the distribution date falls within the disaster period
  3. 3Enter the exact distribution amount as shown on the custodian statement
  4. 4Check SSN/EIN for accuracy
  5. 5Attach the official disaster declaration
  6. 6Attach the distribution statement
  7. 7Sign and date the form
  8. 8Use the correct IRS mailing address for your state
  9. 9If e‑filing, ensure your software supports Form 8835 attachment
  10. 10Retain a copy of the completed form and all attachments

How to file this form

  1. 1Gather the disaster declaration and distribution notice
  2. 2Complete the identification and distribution sections of Form 8835
  3. 3Attach the supporting documents
  4. 4Sign and date the form
  5. 5If filing by paper, mail to the address in the instructions
  6. 6If e‑filing, attach the PDF of Form 8835 to your return
  7. 7Keep a copy of the entire packet for your records

Known limitations

  1. 1Form instructions do not specify electronic filing for all tax software
  2. 2No fee schedule is provided because the form is fee‑free
  3. 3The form only waives the 10% early‑withdrawal penalty, not income tax
  4. 4Only federal disaster declarations are accepted; state declarations are not sufficient

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8835 is currently active for the 2023 tax year and later. Check the IRS website for any updates before filing.

What changed or needs a fresh check

  • Edition date – verify the form version matches the tax year of the distribution
  • Fee – no filing fee for Form 8835
  • Mailing address – use the address in the current instructions
  • Signature line – ensure the taxpayer signs and dates
  • Supporting documents – attach the disaster declaration and distribution statement

Form Preview

Form 8835 page 1

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Form 8835 page 2

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Quick Facts

Taxpayers who received a qualified disaster retirement distribution and are subject to the 10% early‑withdrawal penalty file this form.
The form captures the taxpayer’s identifying information, details of the disaster distribution, and the disaster declaration that qualifies the waiver request.
File the waiver with the tax return for the year the distribution was received, or within the extension period for that return.
Mail the completed Form 8835 to the IRS address listed in the form’s instructions, or attach it to an e‑filed return if the software supports it.
Errors can cause the penalty to be assessed, delay processing, or trigger an audit of the distribution.
Gather the disaster declaration and distribution statements, fill out the identification section, enter the distribution amount and date, sign and date the form, then attach it to your return or mail it separately. Keep a copy of the disaster declaration for your records.

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Blank Form 8835↗Instructions↗

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After you file

  1. 1Save the mailed receipt or e‑file confirmation
  2. 2Monitor your tax account for the waiver acknowledgment
  3. 3If the waiver is denied, review the rejection notice for missing information
  4. 4Keep the disaster declaration and distribution statements for at least three years
  5. 5Update your tax software with the waiver outcome for future reference
  6. 6If needed, file an amended return using Form 1040‑X

Sources

  • SRCForm 8835 title and purposeIRS official form description
  • SRCPenalty waiver eligibilityIRS instructions for Form 8835
  • SRCSignature requirementForm 8835 line items
  • SRCMailing addressIRS Form 8835 instructions page
  • SRCNo filing feeIRS fee schedule reference
  • SRCExtension filing guidanceIRS publication on disaster distributions
  • SRCSupported e‑filingIRS e‑file participation list
  • SRCDisaster declaration definitionFEMA and Presidential disaster declarations

Common confusion points

Disaster vs. non‑disaster withdrawal

Taxpayers assume any early withdrawal qualifies

→ Verify the disaster declaration applies to the distribution date

Penalty vs. income tax

Some think the form eliminates income tax

→ The form only removes the 10% early‑withdrawal penalty

E‑fil support

Not all software accepts Form 8835

→ Check with your provider before starting

Multiple distributions

Unclear if one form covers several withdrawals

→ List each distribution separately on the same form

State disaster declarations

Some users submit state orders

→ Only federal declarations are accepted

Workflow map

Related forms and next steps

4 signals

Before

Form 5498 – reports retirement account contributions

Current

8835

After

Form 1040‑X – if you need to amend the waiver decision

Often used with

Form 1040 – attach to the tax return for the year of distribution

⚠ If something goes wrong

  • Form 843 – to request a refund of penalties if the waiver is incorrectly denied

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

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