IRS Instruction 8915-F – IRS Forms, Instructions, Pubs 2026 – In times of crisis, such as natural disasters or the ongoing effects of the COVID-19 pandemic, the IRS provides tax relief options for affected individuals. One key tool is Form 8915-F, which allows taxpayers to report qualified disaster distributions from retirement plans and handle repayments in a tax-advantaged way. This form is essential for those who withdrew funds from IRAs, 401(k)s, or similar plans due to a qualified disaster. Whether you’re filing for tax year 2025 in 2026 or dealing with prior-year distributions, understanding the instructions for Form 8915-F can help you avoid penalties and optimize your tax situation.
This comprehensive guide covers everything you need to know about IRS Form 8915-F, including eligibility, reporting requirements, and recent updates. We’ll break down the form’s purpose, key changes for 2026 filings, and step-by-step instructions to ensure you’re compliant with the latest IRS rules.
What Is IRS Form 8915-F and Who Needs It?
Form 8915-F, titled “Qualified Disaster Retirement Plan Distributions and Repayments,” is used to report distributions from eligible retirement plans taken because of a qualified disaster. It replaced Form 8915-E starting in 2021 and is now a “forever form” for disasters occurring in 2020 and later. This includes coronavirus-related distributions (for 2020 disasters) and qualified disaster recovery distributions for 2021 and beyond.
You should use this form if:
- Your main home was in a qualified disaster area and you suffered economic loss (e.g., property damage, job loss, or displacement).
- You received distributions from an eligible retirement plan, such as a 401(k), 403(b), governmental 457 plan, or IRA.
- You’re reporting income from prior distributions or making repayments to reduce taxable income.
The form allows you to spread taxable income from distributions over three years or repay the amounts to avoid taxes altogether. It’s attached to your Form 1040, 1040-SR, or 1040-NR. Note that for 2019 disasters, you must use Form 8915-D instead.
What’s New in the 2026 Instructions for Form 8915-F?
The IRS updated the instructions for Form 8915-F in December 2025, making them applicable for tax year 2025 filings in 2026. Key changes include:
- Revised IRA Naming Convention: Starting in 2025, IRAs are categorized simply as traditional IRAs (including traditional SEP and SIMPLE IRAs) or Roth IRAs (including Roth SEP and SIMPLE IRAs). Specific references are used only when distinctions are necessary.
- New Line 5a: This addition requires you to report the portion of distributions not attributable to qualified disaster distributions, with adjustments to subsequent lines (former line 5 is now 5b).
- Dollar Limits: For qualified disasters in 2021 and later, the limit per disaster is $22,000 (down from $100,000 for 2020 disasters).
- Updated Worksheets and Appendices: Revisions to worksheets for allocations, prior income, and repayments, plus updates to Appendices C and D for distribution and repayment periods extending through 2026.
- Coronavirus-Specific Notes: The final year for repaying 2020 coronavirus-related distributions is 2023, with no repayments accepted after that.
These updates reflect provisions from the SECURE 2.0 Act and aim to simplify reporting for disaster relief. Always check the latest FEMA declarations for qualified disasters, as only presidentially declared major disasters (with “DR” FEMA numbers) qualify.
Eligibility Requirements for Qualified Disaster Distributions
To qualify for relief under Form 8915-F:
- Your main home must have been in the qualified disaster area during the incident period.
- You must have sustained an economic loss due to the disaster (no specific amount required).
- The distribution must be from an eligible retirement plan and made within the qualified distribution period (starting on the disaster’s beginning date and ending 179 days after the later of the beginning date, declaration date, or December 29, 2022—or June 26, 2023, for certain disasters).
Exclusions apply for certain distributions, like corrective ones or excess contributions. Spouses file separately, and the $22,000 limit applies per disaster across all plans. For home purchase or construction in disaster areas, special qualified distributions may also qualify if received within specific timelines.
Key Definitions in the Form 8915-F Instructions
Understanding these terms is crucial for accurate reporting:
- Qualified Disaster: A major disaster declared by the President under the Stafford Act, listed on FEMA.gov with a “DR” number.
- Eligible Retirement Plan: Includes qualified pension plans, annuities, 403(b) plans, 457 plans, and IRAs.
- Qualified Disaster Distribution: Up to $22,000 (for 2021+) from an eligible plan due to disaster-related needs, exempt from the 10% early withdrawal penalty.
- Main Home: Your primary residence, even if temporarily absent due to the disaster.
- Economic Loss: Broadly includes damage to property, loss of income, or relocation costs.
How to Report Distributions on Form 8915-F
Report distributions in Parts I-III, depending on the plan type:
- Part I (Total Distributions): List disasters and allocate distributions from Form 1099-R (non-IRAs on line 2, traditional IRAs on line 3, Roth IRAs on line 4). Calculate qualified amounts up to limits on line 6.
- Part II (Non-IRA Distributions): Report cost basis (line 9), qualified amounts (line 10), and elect three-year spread (check box on line 11). Use Worksheets 2 and 3 for prior-year income and repayments.
- Part III (IRA Distributions): Similar to Part II, with lines 21-25 for qualified amounts, elections, and repayments.
You can elect to include all income in the distribution year or spread it evenly over three years (irrevocable after the return’s due date). If you die during the spread period, the remainder is reported on your final return.
Handling Repayments of Qualified Distributions
Repayments can be made to any eligible plan within three years plus one day from receipt, reducing taxable income. Report on lines 14 and 25 (using Worksheet 3 or 5). Excess repayments carry back via amended returns (Form 1040-X). For home-related distributions (Part IV), the repayment window is 180 days after the later of the disaster’s beginning or declaration date. Unrepaid amounts may trigger penalties on Form 5329.
Step-by-Step Guide to Filling Out Form 8915-F
- Header Items A-D: Check the tax year (A), disaster year (B), FEMA number (C), and coronavirus box (D) if applicable.
- Use Charts 1 and 2 in the instructions to determine which lines to complete based on prior filings.
- Complete Parts I-III for distributions and income.
- Fill Part IV if distributions were for home purchase/construction.
- Attach worksheets and e-file if possible for faster processing.
If you have multiple disasters, use separate Forms 8915-F for each year.
Deadlines, Filing Tips, and Important Notes
- Distribution Period: Ends 179 days after key dates (see Appendix C).
- Repayment Deadline: Generally three years after receipt; 180 days for home distributions (Appendix D).
- Amending Returns: File within three years of the original return or two years of payment for carrybacks.
- Recent Relief Examples: For events like Montana storms in 2025, deadlines may extend to May 1, 2026.
Consult IRS.gov for the latest FAQs on disaster relief and retirement plans. If you’re unsure, seek advice from a tax professional to avoid errors.
Conclusion: Maximize Your Tax Relief with Form 8915-F
Navigating disaster-related tax relief doesn’t have to be overwhelming. By using Form 8915-F correctly, you can spread income, make repayments, and minimize your tax burden during recovery. Stay updated with IRS resources, as rules can evolve with new legislation. For the most current details, download the form and instructions directly from IRS.gov. If you’ve been affected by a qualified disaster, this form could provide significant financial flexibility—act promptly to meet deadlines.