IRS Instruction 8915-D – IRS Forms, Instructions, Pubs 2026 – If you received a qualified disaster distribution from a retirement plan due to the 2019 Puerto Rico earthquakes and made a repayment in 2024, you may need Form 8915-D. This form helps you report those repayments to reduce or eliminate the taxable portion of the original distribution on your prior-year tax returns.
This guide summarizes the 2024 IRS Instructions for Form 8915-D (the latest available version as of early 2026) in clear, step-by-step language. Always verify the most current information and forms directly on IRS.gov/Form8915D, as rules can change.
What Is Form 8915-D?
Form 8915-D reports repayments of qualified 2019 disaster distributions from retirement plans (including IRAs). For tax year 2024, the form applies only to repayments of distributions related to the 2019 Puerto Rico Earthquakes (DR-4473-PR).
Repayments of distributions tied to qualified 2021 and later disasters go on Form 8915-F instead.
Key point: You file Form 8915-D with your 2024 Form 1040, 1040-SR, or 1040-NR. If you don’t need to file a regular tax return, you can file Form 8915-D by itself.
Who Must File Form 8915-D in 2024?
File the 2024 version if you:
- Made a repayment in 2024 of a qualified disaster distribution for the 2019 Puerto Rico Earthquakes, and
- The repayment falls within the 3-year-and-1-day window after you received the original distribution.
Example: If you received the distribution on May 25, 2021, the repayment deadline was May 26, 2024.
What Qualifies as a 2019 Disaster Distribution?
A qualified 2019 disaster distribution is a distribution from an eligible retirement plan (401(k), 403(b), governmental 457, IRA, etc.) made to a taxpayer whose main home was in a qualified disaster area and who was adversely affected by the disaster.
For the 2019 Puerto Rico Earthquakes (DR-4473-PR):
- Incident period: December 28, 2019 – July 3, 2020
- Declaration date: January 16, 2020
Note: While Table 1 in the instructions lists dozens of 2019 disasters across the U.S. and territories, only the Puerto Rico earthquakes remain eligible for 2024 repayments. The repayment windows for all other 2019 disasters have expired.
Tax Treatment of Qualified 2019 Disaster Distributions
- Normally spread evenly over 3 years (one-third per year).
- You could elect to report the entire amount in the year received (all distributions in that year must be treated the same).
- No 10% early-distribution penalty (or 25% for certain SIMPLE IRAs).
- Repayments made within the allowed period (and before filing the return, including extensions) reduce the amount you must include in income.
Repayment Rules and Deadlines
- You generally have 3 years and 1 day from the day after you received the distribution to repay it.
- Repayments can go to any eligible retirement plan that accepts rollovers (including the original plan).
- Hardship distributions from retirement plans (other than IRAs) can also be repaid.
- Repayments are not included in income and are treated like rollover contributions.
- Trustee-to-trustee transfers are preferred.
Exceptions — You cannot repay:
- Required minimum distributions (RMDs)
- Certain other non-rollover-eligible amounts (see instructions for full list)
How to Complete Form 8915-D (Step-by-Step)?
Part I – Repayments from Retirement Plans (Other Than IRAs)
Use this part for 401(k), 403(b), governmental 457 plans, etc.
- Report repayments of amounts that were on line 10 of your 2021 Form 8915-D.
- Do not include repayments of nontaxable amounts.
Part II – Repayments from Traditional, SEP, SIMPLE, and Roth IRAs
Use this part for IRA repayments.
- Report repayments of amounts that were on line 26 of your 2021 Form 8915-D.
The form guides you to enter the repayment amounts made in 2024. These amounts are then used to reduce the taxable portion of the original distribution on your 2021, 2022, or 2023 tax return (whichever year the distribution was being reported in).
Amending Prior-Year Returns
If you have already filed the return for the year in which the distribution was included in income, you will usually need to file Form 1040-X (Amended U.S. Individual Income Tax Return) to claim the benefit of the repayment. The timing of your 2024 repayment determines which year’s return you amend.
What’s New for 2024?
- The form is now limited exclusively to the 2019 Puerto Rico Earthquakes.
- Coronavirus-related distributions could no longer be repaid after 2023 (those were reported on Form 8915-F).
Where to Get the Forms and More Help?
- Form 8915-D and Instructions (2024) → IRS.gov/Form8915D
- Download PDF Instructions → https://www.irs.gov/pub/irs-pdf/i8915d.pdf
- Publication 590-A & 590-B (IRAs)
- Publication 575 (Pension and Annuity Income)
- Publication 976 (Disaster Relief)
Important: This article is for informational purposes only and is based on the official 2024 IRS instructions. Tax situations are unique—consult a qualified tax professional or use IRS Free File, VITA, or TCE for personalized advice.
Need to file?
Visit IRS.gov, search “Form 8915-D,” download the latest version, and attach it to your 2024 return (or file it separately if required).
Keywords for quick reference: IRS Form 8915-D, 2024 Form 8915-D instructions, qualified 2019 disaster distributions, Puerto Rico earthquakes retirement plan repayment, repay disaster distribution 2024, Form 8915-D Puerto Rico.
Stay up to date by bookmarking IRS.gov/Form8915D. Tax relief for disaster victims is designed to help—make sure you claim every benefit you’re entitled to.