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Official form guide
Form 8846: 8846
IRS Form 8846 is used to report qualified disaster distributions from retirement plans and to calculate the taxable portion. File it when you received a distribution because of a federally declared disaster and want to spread the tax over three years.
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IRS Form 8846 - 8846
IRS Form 8846 is used to report qualified disaster distributions from retirement plans and to calculate the taxable portion. File it when you received a distribution because of a federally declared disaster and want to spread the tax over three years.
Risk Radar
Scan points- 1A single mis‑typed dollar amount can invalidate the entire spread election.
- 2Incorrect total distribution amount
- 3Mis‑calculating the three‑year spread
- 4Omitting the form when required
- 5Using the wrong tax year for the distribution
Plain English
If a natural disaster forced you to take money out of a 401(k) or IRA, this form tells the IRS how much of that money is taxable and lets you spread the tax bill over three years instead of paying it all at once. It’s a short worksheet that goes with your regular tax return.
Submission Date
- Filing date: 2025-12-23 10:10:37
- 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 when you received a qualified disaster distribution from a retirement plan.
- Do not use for regular early withdrawals that are not disaster‑related.
- Check Form 8915‑E for disaster distributions from IRAs that are not covered by a plan.
Form selector
Use this form or another form?
Distribution from an IRA not covered by a plan
Handles disaster distributions for IRAs
✓ Verify plan type before filing
Non‑disaster early withdrawal
Reports penalty tax
✓ Using Form 8846 would be incorrect
Deadline or filing window
Attach Form 8846 to the tax return for the year you received the distribution. The return is due by April 15 of the following year, or by the extended deadline if you filed Form 4868. No separate deadline exists for the form alone.
- —Total disaster distribution | = sum of amounts reported by plan | Taxable spread amount | Verify against plan statement
Checklist
What you need before filling it out
Line 1 – Total distribution
Distribution statement from plan · Form 1099‑R or plan letter
Line 2 – Amount to spread
Election election worksheet · Taxpayer’s election letter
Line 3 – Taxable amount for year
Worksheet calculation · Spreadsheet or calculator
Signature block
Taxpayer’s signature on Form 1040 · Signed return
Before you submit
- 1Confirm the distribution is a qualified disaster distribution.
- 2Verify the edition year of Form 8846 matches the tax year.
- 3Enter the exact amount shown on the plan’s distribution statement.
- 4Calculate the three‑year spread using the worksheet instructions.
- 5Check that the taxable amount matches the amount reported on Form 1040 line 4b.
- 6Attach Form 8846 to the front of the 1040 when mailing.
- 7If e‑filing, ensure the software includes Form 8846 as an attachment.
- 8Retain the plan’s distribution statement for your records.
- 9Double‑check that the main return is signed and dated.
- 10Confirm mailing address matches the IRS address for your filing type.
How to file this form
- 1Obtain the distribution statement from your retirement plan administrator.
- 2Download the 2024 version of Form 8846 from IRS.gov.
- 3Complete lines 1‑3 using the worksheet provided in the instructions.
- 4Enter the calculated taxable amount on the appropriate line of Form 1040.
- 5Attach Form 8846 to the front of your paper return or upload it via e‑file.
- 6Sign and date the Form 1040; no separate signature needed on Form 8846.
- 7Mail to the IRS address for Form 1040 filings or submit electronically.
Known limitations
- 1Form does not calculate penalties for non‑qualified withdrawals.
- 2Only applicable to federally declared disasters listed by the IRS.
- 3Does not support multiple disaster events in the same year without separate calculations.
- 4The worksheet assumes a three‑year spread; other spread periods are not permitted.
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->Form 8846 is currently in its 2024 revision and is accepted for tax years 2022‑2024. No major changes have been announced for 2025.
What changed or needs a fresh check
- Edition date: Verify you have the 2024 version (PDF header shows 2024).
- Fee: No filing fee for Form 8846 itself.
- Mailing address: Use the address for Form 1040 filings (see IRS Instructions for Form 1040).
- E‑file: Ensure your tax software supports attaching Form 8846.
- Signature: The form itself has no signature line; sign the main 1040 return.
Quick Facts
Downloads
After you file
- 1Keep the distribution statement and completed Form 8846 for at least three years.
- 2Track the remaining spread amounts for the next two tax years.
- 3Review your next year’s tax return to ensure the remaining spread is reported correctly.
- 4If you receive a corrected 1099‑R, amend the return using Form 1040‑X.
- 5Store electronic copies in a secure folder labeled “Disaster Distribution”.
- 6Monitor IRS notices for any adjustments or requests for additional information.
Sources
- SRCIRS Form 8846 PDF header shows 2024 edition.
- SRCIRS Instructions for Form 8846 explain three‑year spread election.
- SRCIRS Publication 4681 lists qualified disaster distributions.
- SRCForm 1040 filing address listed in IRS Publication 17.
- SRCIRS e‑file guidance confirms attachment of Form 8846.
- SRCNo filing fee mentioned in Form 8846 instructions.
Common confusion points
Disaster vs. non‑disaster withdrawal
Taxpayers often think any early withdrawal qualifies
→ Verify IRS disaster list for the year
Three‑year spread vs. full taxation
Some assume the entire amount is tax‑free
→ Only the taxable portion is spread
Form 8846 vs. Form 8915‑E
Both deal with disaster distributions but apply to different plan types
→ Check plan type before choosing
E‑file attachment requirement
Users think attaching is optional
→ IRS requires the form attached to the 1040
Rounding on worksheet
Small rounding differences can change taxable amount
→ Use the IRS‑provided calculator or follow rounding rules
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- IRS Notice CP2000 – may request corrected Form 8846
Source transparency
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