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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8915B: 8915-B

IRS Form 8915‑B reports qualified disaster retirement plan distributions and any repayment of those distributions. Use it when you received a distribution because of a federally declared disaster and need to report the taxable amount or repayment.

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Form Overview

IRS Form 8915B - 8915-B

IRS Form 8915‑B reports qualified disaster retirement plan distributions and any repayment of those distributions. Use it when you received a distribution because of a federally declared disaster and need to report the taxable amount or repayment.

It captures the distribution amount, the disaster event, the year of receipt, any repayments, and the election to spread taxable income.

Risk Radar

Scan points
  • 1A single typo in the disaster code can invalidate the entire distribution reporting.
  • 2Incorrect disaster event code
  • 3Missing repayment amount
  • 4Failing to elect the three‑year spread when beneficial
  • 5Using the wrong tax year on the form

Plain English

If a natural disaster forced you to tap your retirement account, this form tells the IRS how much you took out and whether you’re putting any of it back. It lets you spread the tax hit over three years or claim a repayment credit.

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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Glossary Terms

income

Hover a term to preview the meaning.

What this form is for

  • Use when you received a qualified disaster retirement distribution.
  • Do not use for regular early withdrawals unrelated to a disaster.
  • Check Form 8915‑A if the distribution was from a qualified disaster retirement plan before 2023.

Form selector

Use this form or another form?

Distribution from a qualified disaster retirement plan in 2022

Covers earlier disaster years

✓ Verify year before filing

Form 8915‑A

Distribution from a qualified disaster retirement plan that is also a Roth conversion

Separate reporting of basis

✓ Confirm conversion details

Form 8606

Deadline or filing window

The form must be filed with your individual income tax return for the year you received the disaster distribution. That return is due by April 15 of the following year, or by the extended filing date if you filed for an extension. No separate deadline exists for the form itself.

  • —Distribution amount | Enter total disaster distribution | Taxable portion (if electing spread) | Verify election eligibility

Checklist

What you need before filling it out

1

Part I – Distribution amount

Form 1099‑R or plan statement · Distribution line on 1099‑R

⚠ Often omitted or rounded incorrectly✕ High
2

Disaster event code

IRS disaster list publication · IRS website or notice

⚠ Mis‑matching code to event✕ Medium
3

Repayment amount

Cancelled check or electronic transfer receipt · Repayment schedule

⚠ Forgetting to include partial repayments✕ High
4

Three‑year spread election

Checkbox on Part I · Taxpayer’s election statement

⚠ Leaving box unchecked when desired✕ Medium

Before you submit

  1. 1Confirm the correct tax year on the top of the form.
  2. 2Verify the disaster event code matches the IRS list.
  3. 3Enter the exact distribution amount from the 1099‑R.
  4. 4Indicate whether you are electing the three‑year spread.
  5. 5Report any repayments in Part II with supporting documentation.
  6. 6Recalculate taxable income on Form 1040 lines to match the form.
  7. 7Attach Form 8915‑B to the 1040 before signing.
  8. 8If paper filing, sign and date the form.
  9. 9Use the correct IRS mailing address for your state.
  10. 10Retain copies of the plan statement, 1099‑R, and repayment proof.

How to file this form

  1. 1Log into your tax software or obtain a paper 1040 packet.
  2. 2Open Form 8915‑B and fill in the taxpayer information.
  3. 3Complete Part I with distribution details and election choice.
  4. 4If you made repayments, fill Part II with dates and amounts.
  5. 5Review totals against your 1099‑R and repayment records.
  6. 6Attach the completed Form 8915‑B to the 1040 and file electronically or mail.
  7. 7Keep a copy of the completed form and all supporting documents.

Known limitations

  1. 1Form does not calculate the three‑year spread automatically; taxpayer must do the math.
  2. 2Only disaster events listed by the IRS are eligible; other emergencies are not covered.
  3. 3Repayment credit is limited to amounts actually returned; over‑reporting is not allowed.
  4. 4The form does not accept extensions for disaster‑related filing; the regular extension applies.

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 8915‑B is currently the 2024 edition, effective for tax years 2023‑2024. Check the IRS website for any updates before filing.

What changed or needs a fresh check

  • Edition date: 2024
  • Fee: none (attached to Form 1040)
  • Mailing address: use the address for your state in the Form 1040 instructions
  • Electronic filing: attach as PDF when e‑filing
  • Signature requirement: required for paper returns only

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Quick Facts

Taxpayers who took a qualified disaster distribution from an IRA, 401(k), or similar plan.
It captures the distribution amount, the disaster event, the year of receipt, any repayments, and the election to spread taxable income.
File with your federal income tax return for the year you received the disaster distribution, typically by the regular April 15 filing deadline (or extended deadline).
Attach Form 8915‑B to your Form 1040 series return when filing electronically or mail it to the IRS address for your state as listed in the Form 1040 instructions.
Errors can cause under‑ or over‑taxation, delay refunds, or trigger penalties for missed repayment reporting.
1. Gather the disaster‑related distribution statements from your plan administrator. 2. Determine the disaster event code and the year of receipt. 3. Complete Part I (distribution) and Part II (repayment) as applicable. 4. Attach the form to your 1040 filing and keep copies of all supporting documents.

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After you file

  1. 1Store the signed Form 8915‑B with your tax return records for at least seven years.
  2. 2Track any future repayments to report on subsequent returns.
  3. 3Monitor your adjusted gross income to ensure the spread was applied correctly.
  4. 4If you receive a notice from the IRS, compare the reported amounts to your copies.
  5. 5Update your tax software with repayment data for the next filing year.
  6. 6Retain the original 1099‑R and plan statements in case of audit.

Sources

  • SRCIRS Form 8915‑B instructionsdescription of purpose and eligibility
  • SRCIRS Publication 525Taxable and Nontaxable Income (disaster distributions)
  • SRCIRS Disaster Listofficial disaster event codes
  • SRCForm 1040 filing instructionsattachment and mailing address guidance
  • SRCIRS FAQ on qualified disaster distributionsthree‑year spread rules
  • SRCNot found in provided source: exact penalty amounts for errors

Common confusion points

Disaster code vs. disaster name

Codes are numeric and differ from plain language

→ Look up the exact code in the IRS disaster list

Three‑year spread vs. immediate taxation

Many assume automatic spread

→ Explicitly check the election box

Repayment timing

Repayments made after year‑end still affect the year of repayment

→ Report in the year the repayment occurs

Form 8915‑B vs. 8915‑A

Similar names cause mix‑ups

→ Use 8915‑A for distributions before 2023

Electronic attachment

Some software hides the form

→ Verify the PDF is attached before final submission

Workflow map

Related forms and next steps

4 signals

Before

Form 1099‑R – provides distribution amount

Current

8915B

After

Form 1040‑X – if you need to amend a disaster distribution

Often used with

Form 1040 – taxable income lines reference amounts from 8915‑B

⚠ If something goes wrong

  • Form 2848 – Power of Attorney to let a tax professional handle the issue

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Source transparency

Copyright & Licensing - US Government Forms

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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.
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