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Form 8915D: Qualified 2019 Disaster Retirement Plan Distributions and Repayments
IRS Form 8915-D is used to report repayments made in 2024 of qualified disaster distributions for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster; the repayment period ends 3 years and 1 day after receiving the distribution.
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IRS Form 8915D - Qualified 2019 Disaster Retirement Plan Distributions and Repayments
IRS Form 8915-D is used to report repayments made in 2024 of qualified disaster distributions for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster; the repayment period ends 3 years and 1 day after receiving the distribution.
Risk Radar
Scan points- 1Ensure you write “Puerto Rico Earthquakes (DR-4473-PR)” at the top of page 1.
- 2Failing to write “Puerto Rico Earthquakes (DR-4473-PR)” at the top of page 1.
- 3Reporting a repayment that was not made within the 3-year repayment period.
- 4Entering repayments from distributions other than those related to the 2019 PR disaster.
- 5Filing Part I when the distribution came from an IRA, or vice versa.
Plain English
This form allows taxpayers to report money they are paying back from retirement distributions that were related to the 2019 Puerto Rico Earthquakes. By filing Form 8915-D, you reduce the amount of income reported on your tax return for prior years (2021, 2022, or 2023).
Submission Date
- Filing date: 2024-12-05 22:10:56
- 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 reporting repayments made in 2024 of qualified disaster distributions for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster.
- Do not use it when making repayments for distributions from IRAs (these are reported in Part II, though Part I is used for non-IRA plans).
- Check Form 8915-F instead when reporting repayments of distributions for qualified 2021 and later disasters.
Form selector
Use this form or another form?
You are filing but not required to file an income tax return
You must still complete, sign, and mail Form 8915-D along with your address information.
✓ Check the 'Who Must File' section on page 1.
Your repayment was made after May 26, 2024 (for a distribution received May 25, 2021)
The amount cannot be treated as a repayment if it is paid more than 3 years and 1 day after the original distribution.
✓ Check the 'Repayment of a Qualified 2019 Disaster Distribution' section.
You are repaying distributions from an IRA
Repayments to IRAs are reported in Part II, while non-IRA plan repayments go in Part I.
✓ Check the 'Repayments of distributions from retirement plans...' note on page 1.
Deadline or filing window
The repayment period for a qualified 2019 disaster distribution ends 3 years and 1 day after the distribution was received. Repayments reported on 2024 Form 8915-D can reduce income reported on your 2021, 2022, or 2023 tax return.
Checklist
What you need before filling it out
Repayment Period Length
3 years and 1 day · Instructions p.1
Taxable Income Reduction
Amounts repaid are treated as a trustee-to-trustee transfer, reducing income reportable on the relevant tax return. · Instructions p.2
Filer Requirement
File Form 8915-D if you made a repayment in 2024 of a qualified disaster distribution for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster. · Instructions p.1
Distribution Type Exception
Distributions received as a beneficiary (other than a surviving spouse). · Instructions p.2
Repayment Limit
The amount of repayment cannot be more than the amount of the original distribution. · Instructions p.2
Filing Deadline (General)
Generally, Form 1040-X must be filed within 3 years after the original return date or 2 years after tax was paid, whichever is later. · Instructions p.2
Before you submit
- 1Confirm you are reporting a 2024 repayment of a qualified disaster distribution for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster.
- 2Verify that the repayment was made within the 3-year period following the original distribution date.
- 3Ensure the amount repaid does not exceed the amount of the original distribution.
- 4Confirm you have correctly identified if the distribution came from an IRA (Part II) or a non-IRA plan (Part I).
- 5Check that any repayments listed are for distributions eligible to be reported on your 2021, 2022, or 2023 tax return.
- 6If filing without a tax return, ensure you have completed the address information on page 1 of Form 8915-D.
- 7Ensure the form is signed before being mailed to the IRS.
How to file this form
- 1Complete your personal information fields by filling in Name and Social Security Number on Form 8915-D.
- 2If filing without a tax return, complete the Home address section (and foreign address sections if applicable) on page 1 of Form 8915-D.
- 3Report all qualified repayments made in 2024 for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster according to Part I or Part II, ensuring they fall within the 3-year repayment period.
- 4Sign Form 8915-D.
- 5Attach Form 8915-D to your relevant 2024 tax return (Form 1040, 1040-SR, or 1040-NR) and mail it to the IRS.
Known limitations
- 1The 2024 Form 8915-D reports repayments for distributions from retirement plans (other than IRAs) in Part I and repayments of distributions from IRAs in Part II.
- 2For qualified disaster distributions made in 2021 or later, the filer should use Form 8915-F and its instructions instead of this form.
- 3A repayment period ends 3 years and 1 day after the distribution was received.
- 4The last year a coronavirus-related distribution could be repaid using Form 8915-F was 2023.
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 of Form 8915-D is dated 20/24, and instructions direct users to IRS.gov/Form8915D for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 20/24.
- Mailing address — confirm the form is attached to Form 1040, 1040-SR, or 1040-NR, and check instructions for mailing location.
- Signature — ensure the filer signs the Form 8915-D before sending it.
- Form Number — confirm the form is IRS Form 8915-D.
- Attachment sequence — verify Attachment Sequence No. 915 on page 1.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed 2024 Form 8915-D.
- 2If filing with Form 1040, 1040-SR, or 1040-NR, file it at the same time and place as those forms.
- 3If you are required to file but do not make a repayment, fill in the address information and sign the Form 8915-D.
- 4If you need to claim repayments for a prior year (2021, 2022, or 2023), use Form 1040-X to amend your original return.
Sources
- SRCInstructions p.1 — The repayment period for a qualified 2019 disaster distribution ends 3 years and 1 day after the distribution was received.
- SRCInstructions p.1 — Repayments reported on 2024 Form 8915-D can reduce income reportable on your 2021, 2022, or 2023 tax return, as applicable.
- SRCInstructions p.1 — The purpose of 2024 Form 8915-D is to report repayments in 2024 of qualified disaster distributions for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster.
- SRCInstructions p.1 — File 2024 Form 8915-D with your 2024 Form 1040, 1040-SR, or 1040-NR.
- SRCInstructions p.1 — If you are not required to file an income tax return but must file 2024 Form 8915-D, sign it and send it with the address information completed on page 1.
- SRCInstructions p.6 — The repayment period for a qualified 2019 disaster distribution ends 3 years and 1 day after the distribution was received (reiteration).
Common confusion points
Who must file this form?
File 2024 Form 8915-D if you made a repayment in 2024 of a qualified disaster distribution for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster.
→ Check to see if your repayment relates to the 2019 PR Earthquakes disaster.
What happens if I already filed my tax return?
You will need to amend that original return using Form 1040-X.
→ Confirm you plan to file Form 1040-X to claim the repayments.
Do I have to file even if I don't make a repayment in 2024?
If you are required to file 2024 Form 8915-D, fill out the address and sign it, even if no repayment is made.
→ Ensure you complete the address block and signature lines.
What determines if I need to amend my return?
The timing of your repayments will determine whether you need to file an amended return.
→ Review when exactly in 2024 the repayment occurred.
How long do I have to claim a repayment?
You have 3 years from the day after the date you received the distribution to make a repayment.
→ Verify the original distribution date and add one day.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Use Form 1040-X, Amended U.S. Individual Income Tax Return, to amend a previously filed return.
Questions about IRS Form 8915D
What is IRS Form 8915D used for?
This form allows taxpayers to report money they are paying back from retirement distributions that were related to the 2019 Puerto Rico Earthquakes. By filing Form 8915-D, you reduce the amount of income reported on your tax return for prior years (2021, 2022, or 2023).
Who must file IRS Form 8915D?
File 2024 Form 8915-D if you made a repayment in 2024 of a qualified disaster distribution for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster.
What information does IRS Form 8915D require?
The form collects details on repayments, with Part I covering distributions from retirement plans other than IRAs and Part II covering distributions from Traditional, SEP, SIMPLE, and Roth IRAs. Line 9 in Part I specifically requires entering repayments made in 2024 of qualified disaster distributions made in 2021.
When is IRS Form 8915D due?
File 2024 Form 8915-D with your 2024 Form 1040, 1040-SR, or 1040-NR. If not required to file an income tax return but required to file the form, send it at the same time and place you would otherwise file those forms.
Where do I file IRS Form 8915D?
Send 2024 Form 8915-D to the IRS at the same time and place as your 2024 Form 1040, 1040-SR, or 1040-NR filing. If you are not required to file an income tax return, ensure the address information on page 1 is complete.
How do I complete IRS Form 8915D?
First, write “Puerto Rico Earthquakes (DR-4473-PR)” at the top of page 1. Complete Part I or Part II based on whether the distribution came from a plan other than an IRA or from an IRA. Finally, sign the Form 8915-D before sending it to the IRS.
What happens if IRS Form 8915D is filed incorrectly?
The timing of your repayments determines whether you need to file an amended return to claim them; if filed incorrectly, the repayment may not reduce the income reported as intended.
Who must file this form?
File 2024 Form 8915-D if you made a repayment in 2024 of a qualified disaster distribution for the 2019 Puerto Rico Earthquakes (DR-4473-PR) disaster. Check to see if your repayment relates to the 2019 PR Earthquakes disaster.
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