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Form 8915F: Qualified Disaster Retirement Plan Distributions and Repayments
IRS Form 8915F is used for Qualified Disaster Retirement Plan Distributions and Repayments, filed by individuals receiving these funds. This form replaces Form 8915-E for tax years starting after 2020.
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IRS Form 8915F - Qualified Disaster Retirement Plan Distributions and Repayments
IRS Form 8915F is used for Qualified Disaster Retirement Plan Distributions and Repayments, filed by individuals receiving these funds. This form replaces Form 8915-E for tax years starting after 2020.
Risk Radar
Scan points- 1Do not use Form 8915-F to report 2019 disaster repayments/income; use Form 8915-D instead.
- 2Failing to check the correct tax year in Item A on Form 8915-F.
- 3Not entering the FEMA DR number correctly in Item C (e.g., omitting 'DR-').
- 4Reporting a distribution that occurred after December 30, 2020, without noting it is coronavirus-related.
- 5Using Form 8915-F for 2019 disaster repayments instead of Form 8915-D.
Plain English
This form reports when you take money out of a retirement plan due to a declared disaster or when you pay that money back. It helps the IRS track distributions related to disasters, including those caused by coronavirus. You file this with your annual tax return to show these specific payments and repayments.
Submission Date
- Filing date: 2025-12-23 12:10:36
- 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 you were adversely affected by a qualified disaster in 2021 or later, and need to report a distribution or repayment from an eligible retirement plan.
- Do not use Form 8915-F for repayments or income from qualified disaster distributions related to 2019 disasters; instead, use Form 8915-D.
- Check Form 8915-E when reporting coronavirus-related and other qualified disaster distributions made in 2020 (if the deadline has not expired) or receiving them in 2020 for a qualified 2020 disaster.
Form selector
Use this form or another form?
For 2019 disasters
Use this form to report repayments or income from qualified disaster distributions.
✓ Confirm you are not reporting a distribution/repayment for a 2019 event.
For qualifying 2020 disaster distributions made in 2020 (if deadline has not expired)
This form replaces Form 8915-E for tax years beginning after 2020.
✓ Verify the year box selection aligns with the need to use Form 8915-E.
For income in 2021 and later from qualified 2020 disaster distributions
Use this form to report income from a distribution that occurred in a prior year, provided it is for a 2020 disaster.
✓ Ensure the specific disaster listed corresponds to a 2020 event.
For qualified distributions received in 2020 for a qualified 2020 disaster (if deadline has not expired)
This form is used alongside Form 8915-F to report these specific events.
✓ Confirm that the distribution was received in 2020 and relates to a 2020 disaster.
Deadline or filing window
The form is attached to the tax return for the relevant year. For example, if attaching to a 2025 return, Item A must check '2025'. The source does not state a specific filing deadline date but governs reporting periods.
Checklist
What you need before filling it out
Purpose
Report qualified disaster distribution made this year (2021+); report repayment/income from prior year's QDD; or report income from QDD for 2020+. · Instructions p.2
Filer Category
Individual adversely affected by a qualified disaster (check item A) · Instructions p.2
Tax Year Coverage
Form 8915-F is used for 2021 and later disasters; it also replaces Form 8915-E for post-2020 events. · Instructions p.1, p.2
Reporting Jointly
Enter only the name and SSN of the spouse whose information is being reported on the Form 8915-F. · Instructions p.9
Disaster Identification
Use specific disaster names based on years checked in Item A and B at the top of page 1. · Instructions p.2
Before you submit
- 1Fill in your name and social security number on the top of page 1.
- 2If filing jointly, ensure you only enter the name and SSN of the spouse whose information is being reported.
- 3Confirm that the form covers a qualified disaster distribution made to you this year (if applicable).
- 4Verify if you are reporting income from or repayment of a prior-year qualified disaster distribution.
- 5Ensure the form addresses distributions for 2021+ disasters, or is used as the replacement for Form 8915-E for 2020 events.
- 6Attach all completed worksheets (check Appendix B if blank ones are needed).
- 7If filing jointly, ensure a separate Form 8915-F is prepared for each spouse required to file.
How to file this form
- 1Complete your name and social security number at the top of page 1 of Form 8915-F.
- 2Select the appropriate year(s) in Item A and B to identify the qualified disaster(s) you are reporting.
- 3Enter details regarding distributions, repayments, or income onto the applicable lines and worksheets.
- 4If filing jointly, ensure only one spouse's name and SSN is entered on Form 8915-F. Attach all completed worksheets.
- 5Attach Form 8915-F to your Form 1040, 1040-SR, or 1040-NR when submitting the return.
Known limitations
- 1Form 8915-F should not be used to report qualified distributions received from a 2019 disaster if Form 8915-D is applicable for repayments or income.
- 2For qualified 2020 disasters, do not use Form 8915-F to report distributions made in 2020 (use 2020 Form 8915-E) or distributions received in 2019 or 2020 (use 2020 Form 8915-E) if the deadline for doing so has not expired.
- 3The repayment amount on Form 8915-F cannot exceed the original distribution amount.
- 4A repayment to an IRA is not considered a rollover for purposes of the one-rollover-per-year limitation when using Form 8915-F.
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 IRS Form 8915-F is Revision December 2025; readers can find the latest information at IRS.gov/Form8915F.
What changed or needs a fresh check
- Edition date — confirm Revision December 2025.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source (but attachments must be sent to a location referenced by Form 1040, 1040-SR, or 1040-NR).
- Signature — Signatures are required for each spouse if filing jointly.
- Attachment sequence — confirm Attachment Sequence No. 915.
Quick Facts
Downloads
After you file
- 1File Form 8915-F with the relevant original or amended tax return before that return's filing deadline expires.
- 2If amending a previously filed return, use Form 1040-X, Amended U.S. Individual Income Tax Return.
- 3Generally, File Form 1040-X for a credit or refund within 3 years after the original return was filed, or within 2 years after the tax was paid, whichever is later.
- 4Include any timely repayments made before filing this year’s return on the current Form 8915-F to reduce reported distributions for that year.
Sources
- SRCInstructions p.1 — The current form is Form 8915-F, titled Qualified Disaster Retirement Plan Distributions and Repayments.
- SRCInstructions p.2 — 'This year' on Form 8915-F refers to the tax year checked in item A of your Form 8915-F.
- SRCInstructions p.2 — Form 8915-F replaces Form 8915-E for tax years beginning after 2020.
- SRCInstructions p.2 — Do not use Form 8915-F to report repayments or income from qualified disaster distributions for 2019 disasters; instead, use Form 8915-D.
- SRCInstructions p.4 — Qualified disaster distributions made through June 27, 2023, are eligible for a 2022 disaster (Havasupai Tribe Flooding Event).
- SRCInstructions p.5 — Any repayments made before filing this year’s return must be included on the current Form 8915-F to reduce reported distributions.
- SRCInstructions p.8 — The Form 8915-F must be filed with the relevant original or amended return before that return's time for filing has expired.
- SRCInstructions p.9 — For joint returns, only enter the name and SSN of the spouse whose information is being reported on Form 8915-F.
Common confusion points
What is 'this year' when filling out Form 8915-F?
It refers to the tax year checked in item A of your Form 8915-F.
→ Example: If you check 2025, 'this year' is 2025.
When should I use Form 8915-F instead of Form 8915-E?
Form 8915-F replaces Form 8915-E for tax years beginning after 2020.
→ Check the form's instructions to confirm which year requires Form 8915-F.
How do I report a repayment made *after* the due date?
Do not include repayments made later than the due date (including extensions) on the current Form 8915-F.
→ Keep documentation showing the repayment date relative to your filing deadline.
If you file jointly, what information must be entered for spouse reporting?
Enter only the name and SSN of the spouse whose information is being reported on Form 8915-F.
→ Verify this entry matches the other filer's information exactly.
How do I know which lines to complete on Form 8915-F?
Parts I and II of Appendix A provide the required lines, and these depend on the tax year (Item A) and disaster year (Item B).
→ Review Appendix A based on your specific distribution/repayment dates.
What is the maximum amount that can be reported as a repayment?
The amount of your repayment cannot be more than the amount of the original distribution.
→ Ensure the total repaid does not exceed the initial qualified distribution amount.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040-X (Used to amend a return when filing Form 8915-F).
Questions about IRS Form 8915F
What is IRS Form 8915F used for?
This form reports when you take money out of a retirement plan due to a declared disaster or when you pay that money back. It helps the IRS track distributions related to disasters, including those caused by coronavirus. You file this with your annual tax return to show these specific payments and repayments.
Who must file IRS Form 8915F?
Individuals who receive qualified disaster distributions from retirement plans must file Form 8915F.
What information does IRS Form 8915F require?
The form collects details in Part I regarding total distributions from all retirement plans, which includes information on coronavirus-related distributions. It also covers distribution repayments in Part IV and requires specific FEMA numbers (Item C).
When is IRS Form 8915F due?
The filing timing is generally tied to the tax year of the return being attached to Form 8915F; for example, if attaching to a 2025 return, Item A must check '2025'.
Where do I file IRS Form 8915F?
Form 8915F can be e-filed with your tax return, and the IRS recommends electronic filing whenever possible.
How do I complete IRS Form 8915F?
First, complete all necessary worksheets (1A-1, 1B, 2, 3, 4, or 5) and attach them. Next, fill out the required general information (Items A through D). Finally, list distributions in Part I and sign before sending.
What happens if IRS Form 8915F is filed incorrectly?
The source does not specify penalties for incorrect completion, but it requires specific reporting criteria (like listing qualified disasters in Item C) to ensure proper tracking by the IRS.
What is 'this year' when filling out Form 8915-F?
It refers to the tax year checked in item A of your Form 8915-F. Example: If you check 2025, 'this year' is 2025.
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