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Form 8915B: Qualified 2017 Disaster Retirement Plan Distributions and Repayments
IRS Form 8915B is used to report repayments of qualified 2017 disaster distributions made in 2021 that were not included on the 2020 Form 8915-B. Qualified 2017 disaster distributions can't be made in 2021.
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IRS Form 8915B - Qualified 2017 Disaster Retirement Plan Distributions and Repayments
IRS Form 8915B is used to report repayments of qualified 2017 disaster distributions made in 2021 that were not included on the 2020 Form 8915-B. Qualified 2017 disaster distributions can't be made in 2021.
Risk Radar
Scan points- 1Do not file Form 8915-B if both line 5 and line 10 are zero in Part I (or equivalent in Part II).
- 2Failing to include repayments that were not listed on your 2020 Form 8915-B.
- 3Completing Part I when the repayment was from an IRA, or vice versa (Part II).
- 4Not entering amounts already carried back to a prior year on lines 2b or 7b.
- 5Omitting any repayments made during 2021 that are not nontaxable amounts.
Plain English
This form tells the IRS about money you paid back to a retirement plan after receiving a qualifying distribution from a 2017 disaster. Specifically, it reports repayments for amounts that should have been on your 2020 Form 8915-B but weren't included there. This helps adjust how much income is reported for tax purposes.
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 a filer made a repayment of a qualified 2017 disaster distribution in 2021 that was not included on their 2020 Form 8915-B.
- Do not use Form 8915-B when reporting repayments of distributions from IRAs; those are reported in Part II.
- Check Form 8915-F instead when reporting coronavirus-related distributions and repayments.
Form selector
Use this form or another form?
Reporting a repayment made after the due date of your 2020 return but before 2022
These payments will generally be reported on your 2021 Form 8915-B.
✓ Verify that the payment was made within this timeframe.
Reporting a distribution for qualified 2018 disasters
Use this form to report distributions from retirement plans affected by Hurricane Harvey, Irma, Maria, or California wildfires in 2018.
✓ Ensure you are not reporting the repayment of these funds.
Reporting a distribution for qualified 2019 disasters
This form is used specifically for distributions from retirement plans affected by the listed disasters in 2019.
✓ Confirm that the distribution occurred in 2019, not 2017 or 2020.
Deadline or filing window
The trigger event is making a repayment of a qualified 2017 disaster distribution during the 2021 tax year. The filing deadline is concurrent with your 2021 income tax return (Form 1040, 1040-SR, or 1040-NR). Repayments made after the due date of your 2020 return but before 2022 will generally be reported on this 2021 Form 8915-B.
Checklist
What you need before filling it out
Purpose of Form
Qualified 2017 disaster distribution repayment made in 2021 not on 2020 Form 8915-B · Instructions p.1
Repayment Period Limit
3 years and 1 day after distribution was received · Instructions p.1
Distribution Qualification
Adversely affected by Hurricane Harvey, Irma, Maria, or California wildfires in 2017 · Instructions p.1
Repayment Amount Limit
Cannot be more than the amount of the original distribution · Instructions p.1
Distribution Type Detail
Part I for retirement plans (other than IRAs); Part II for IRAs · Instructions p.1
Tax Treatment of Repayment
Treated as a trustee-to-trustee transfer and is not included in income · Instructions p.1
Before you submit
- 1Ensure you are reporting repayments made during 2021 on line 9 of Form 8915-B.
- 2Confirm that any repayments entered on line 9 were not already included on your 2020 Form 8915-B.
- 3Verify that the distribution being repaid qualifies as a 2017 disaster distribution (e.g., Hurricane Maria).
- 4Check that the repayment is made within 3 years and 1 day from the date of the original distribution.
- 5Confirm you are not including repayments of nontaxable amounts on Form 8915-B.
- 6If filing separately, complete your address section (Home address, Apt. no., City, state, ZIP code).
- 7Sign Form 8915-B if required to file the form without a corresponding income tax return.
How to file this form
- 1Complete Part I or Part II of Form 8915-B based on whether the distribution came from an IRA (Part II) or another retirement plan (Part I).
- 2Enter the amount of any repayments made during 2021 onto line 9, ensuring these amounts were not previously reported on your 2020 Form 8915-B.
- 3Attach completed Form 8915-B to your 2021 Form 1040, 1040-SR, or 1040-NR when filing your tax return.
- 4If you are required to file Form 8915-B but not an income tax return, sign the form and mail it to the IRS at the same location as where you would otherwise file your 2021 Form 1040, 1040-SR, or 1040-NR.
Known limitations
- 1Use Form 8915-B only to report repayments of qualified 2017 disaster distributions made in 2021 that were not included on your 2020 Form 8915-B.
- 2Repayments reported on 2021 Form 8915-B can only be used to reduce the income from qualified 2017 disaster distributions made in 2018, 2019, or 2020 and reportable on your 2018, 2019, or 2020 tax return.
- 3Repayments of distributions from retirement plans (other than IRAs) are reported in Part I of Form 8915-B. Repayments of distributions from IRAs are reported in Part II.
- 4If a repayment is made more than 3 years and 1 day after the qualified 2017 disaster distribution was received, see the Caution under 'Repayment of a Qualified 2017 Disaster Distribution' for details.
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 current edition is 20/21, and instructions state this is the last revision of Form 8915-B and its instructions. For the latest information regarding developments related to Form 8915-B, filers should check IRS.gov/Form8915B.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/21.
- Tax year covered — confirm the form covers distributions and repayments for 2017 disasters made in 2021.
- Mailing address — The source does not list a specific mailing address, but requires filing with your 2021 Form 1040, 1040-SR, or 1040-NR.
- Signature — Sign Form 8915-B if you are required to file the form but are not required to file an income tax return.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8915-B after filing it.
- 2If you already filed your tax return for the year in question, you will need to amend that return after using Form 8915-B.
- 3When filing with Form 1040, 1040-SR, or 1040-NR, ensure the form is signed before sending it.
- 4If you are not required to file an income tax return but must file Form 8915-B, sign and send it at the same time and place as your other required forms.
Sources
- SRCInstructions p.1 — The purpose of Form 8915-B is to be used if you were adversely affected by a 2017 disaster listed in 'What 2017 Disasters Are Covered' and received a distribution that qualifies for favorable tax treatment.
- SRCInstructions p.1 — Repayments reported on 2021 Form 8915-B can be used to reduce the income from qualified 2017 disaster distributions made in 2018, 2019, or 2020 and reportable on your 2018, 2019, or 2020 tax return.
- SRCInstructions p.1 — The repayment period for a qualified 2017 disaster distribution ends 3 years and 1 day after the distribution was received.
- SRCInstructions p.1 — Form 8915-B is used to report repayments of qualified 2017 disaster distributions made in 2021 that were not included on your 2020 Form 8915-B.
- SRCInstructions p.1 — The list of covered disasters includes Hurricane Harvey (which includes Tropical Storm Harvey), Hurricane Irma, Hurricane Maria, or The California wildfires.
- SRCInstructions p.2 — Part I is completed if you made a repayment in 2021 of qualified 2017 disaster distribution amounts from line 10 of 2018 Form 8915B.
- SRCInstructions p.2 — If filing jointly, enter only the name and SSN of the spouse whose information is being reported on the 2021 Form 8915-B.
- SRCInstructions p.1 — For distributions from retirement plans (other than IRAs), report in Part I; for distributions from IRAs, report in Part II.
Common confusion points
What if I repaid a distribution from an IRA in 2021?
Use Part II of Form 8915-B for repayments from IRAs.
→ Check the 'Note' under Instructions p.1.
Why can't I use this form to report distributions made in 2021?
Qualified 2017 disaster distributions cannot be made in 2021, but Form 8915-B is used for repayments of those older distributions.
→ Review the introductory text on Instructions p.1.
What if I already reported a repayment on my 2020 Form 8915-B?
Only report repayments made in 2021 that were *not* included on your 2020 Form 8915-B.
→ Check the instructions for Part I and Line 9.
What if my repayment was from a different year (like 2018 or 2019)?
Use this form only to report repayments of qualified 2017 disaster distributions, even if they relate back to earlier years.
→ The purpose section specifies 'qualified 2017 disaster distribution'.
What is the repayment period for a qualified 2017 disaster distribution?
The repayment period ends 3 years and 1 day after the distribution was received.
→ See the general instructions on Instructions p.1.
Do I need to file this if I don't have an income tax return due?
Yes, you must sign Form 8915-B and send it to the IRS at the same time and place as your other required forms.
→ Refer to the section 'If you are not required to file an income tax return'.
Which disasters qualify for a distribution on this form?
Hurricane Harvey (including Tropical Storm Harvey), Hurricane Irma, Hurricane Maria, or The California wildfires.
→ See the list under 'What 2017 Disasters Are Covered?'.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you made a repayment but didn't include it on your 2020 Form 8915-B, use this form to report it.
- Form 8915-C (for qualified 2018 disaster distributions and repayments).
- Form 8915-D (for qualified 2019 disaster distributions and repayments).
Questions about IRS Form 8915B
What is IRS Form 8915B used for?
This form tells the IRS about money you paid back to a retirement plan after receiving a qualifying distribution from a 2017 disaster. Specifically, it reports repayments for amounts that should have been on your 2020 Form 8915-B but weren't included there. This helps adjust how much income is reported for tax purposes.
Who must file IRS Form 8915B?
File 2021 Form 8915-B if you made a repayment in 2021 of qualified 2017 disaster distributions that were not on your 2020 Form 8915-B. This applies to those who are required to file an income tax return.
What information does IRS Form 8915B require?
The form collects details about the distribution and repayment in Part I (for retirement plans other than IRAs) and Part II (for Traditional, SEP, SIMPLE, and Roth IRAs). It also captures information like your name, SSN, foreign address, and specific repayment amounts made during 2021.
When is IRS Form 8915B due?
File 2021 Form 8915-B with your 2021 Form 1040, 1040-SR, or 1040-NR. If you are not required to file an income tax return but must file this form, send it at the same time and place as those returns.
Where do I file IRS Form 8915B?
File 2021 Form 8915-B with your 2021 Form 1040, 1040-SR, or 1040-NR. The location depends on where you would normally file those returns.
How do I complete IRS Form 8915B?
First, complete Part I if repaying from a retirement plan other than an IRA, detailing repayments on line 4. Next, fill out Part II if repaying from an IRA, noting amounts on lines 7a/7b and 9. Finally, ensure the form is signed before sending it with your tax return.
What happens if IRS Form 8915B is filed incorrectly?
Failure to file correctly means the IRS may not properly account for your repayments, which affects how your income is taxed. If both line 5 and line 10 are zero in Part I, or line 7b and line 9 are zero in Part II, you should not file the form.
What if I repaid a distribution from an IRA in 2021?
Use Part II of Form 8915-B for repayments from IRAs. Check the 'Note' under Instructions p.1.
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