Printable Form 2026

IRS Form 8915-D – IRS Forms, Instructions, Pubs 2026

IRS Form 8915-D – IRS Forms, Instructions, Pubs 2026 – If you were affected by the 2019 Puerto Rico earthquakes and received a special distribution from your retirement plan or IRA, IRS Form 8915-D helped you report it with favorable tax treatment. Even years later, the form remains relevant for repayments.

This comprehensive guide covers everything you need to know about IRS Form 8915-D, including who must file it, how the distributions are taxed, repayment rules, step-by-step completion instructions, and official resources. All information comes directly from the latest IRS instructions and forms (2024 version) available on IRS.gov.

What Is IRS Form 8915-D?

Form 8915-D, titled Qualified 2019 Disaster Retirement Plan Distributions and Repayments, is an IRS attachment used to report:

  • Qualified disaster distributions received because of the 2019 Puerto Rico Earthquakes (FEMA DR-4473-PR).
  • Repayments of those distributions in later years.

By 2024, the form’s primary use narrowed to reporting repayments made in 2024 of distributions originally taken in 2021 for the Puerto Rico earthquakes. New distributions are no longer reported on this form—only repayments within the allowed window.

Key fact: The 2024 Form 8915-D attaches to your 2024 Form 1040, 1040-SR, or 1040-NR. Download the official PDF here: https://www.irs.gov/pub/irs-pdf/f8915d.pdf.

Note for 2025 and 2026 filings: Repayment deadlines for all 2019 disaster distributions expired in 2024 (3 years + 1 day after receipt). Most taxpayers no longer need Form 8915-D for new 2025 returns. Use Form 8915-F for 2021 and later disasters instead.

Who Must File Form 8915-D?

File the 2024 version of Form 8915-D if you:

  • Made a repayment in 2024 of a qualified disaster distribution from the 2019 Puerto Rico Earthquakes.
  • Need to carry back excess repayments to reduce taxable income reported on your 2021, 2022, or 2023 returns (via Form 1040-X amendment if already filed).

Married couples filing jointly must submit separate Form 8915-D for each spouse who received or repaid a distribution.

You do not file it for:

  • New distributions in 2024 or later.
  • Repayments of coronavirus-related distributions (use Form 8915-F).
  • Other 2019 disasters (repayment periods for those ended earlier).

What Qualifies as a 2019 Disaster Distribution?

Only the 2019 Puerto Rico Earthquakes (DR-4473-PR) remain eligible for Form 8915-D repayments in 2024.

You (or your spouse) must have been adversely affected by the disaster—your main home was in the qualified disaster area during the incident period (December 28, 2019 – July 3, 2020), or you lived/worked in the area at the time of the distribution.

Qualified distributions could come from:

  • 401(k), 403(b), governmental 457 plans, profit-sharing, or pension plans.
  • Traditional, SEP, SIMPLE, Roth, Roth SEP, or Roth SIMPLE IRAs.

Tax benefits (when originally taken):

  • No 10% early withdrawal penalty (or 25% for certain SIMPLE IRA distributions).
  • Income spread over 3 years (or all in the year received, if elected).
  • Up to the amount needed due to the disaster (no strict $100,000 cap like some other relief, but subject to plan rules).

How Are These Distributions Taxed and Repaid?

Taxation rule:

  • Generally included in gross income equally over 3 years.
  • Repayments made within the 3-year window (plus 1 day) reduce the taxable amount for the year(s) the income was reported.

Repayment deadline:

  • Must repay no later than 3 years and 1 day after the distribution date.
  • Example: Distribution received May 25, 2021 → repayment deadline May 26, 2024.

You can repay any portion (up to the original distribution amount) to an eligible retirement plan (401(k), IRA, etc.). Repayments are treated as trustee-to-trustee transfers and are not included in income. IRA repayments do not count toward the one-rollover-per-year limit.

You cannot repay:

  • Distributions received as a beneficiary (except surviving spouse).
  • Required minimum distributions (RMDs).
  • Substantially equal periodic payments (SEPP) over 10+ years, life expectancy, etc.

Eligible repayment plans (2024):

  • Qualified pension/profit-sharing/401(k) plans.
  • Qualified annuity plans.
  • Tax-sheltered annuities (403(b)).
  • Governmental 457 plans.
  • Traditional/SEP/SIMPLE/Roth IRAs (with updated naming conventions post-SECURE 2.0).

Step-by-Step: How to Complete Form 8915-D (2024)?

Write at the top of page 1: “Puerto Rico Earthquakes (DR-4473-PR)”

Part I – Repayments from retirement plans other than IRAs (e.g., 401(k)):

  • Line 1a–3: Carryovers/excess repayments from your 2023 Form 8915-D.
  • Line 4: Total 2024 repayments made within the deadline.
  • Line 5: Total amount available to carry back to prior years.

Part II – Repayments from Traditional, SEP, SIMPLE, and Roth IRAs:

  • Similar structure using lines 6a–10.

Carryback rules (for excess repayments):

  • Apply repayments to reduce income on 2021, 2022, or 2023 returns.
  • On amended prior-year Form 8915-D, note “$XX,XXX carryback from 2024 Form 8915-D” on the dotted line next to the appropriate line (e.g., line 34 for IRA in 2021).

Filing:

  • Attach to your 2024 Form 1040 series.
  • If not filing a full return, mail the signed form to the IRS address for your state (see Form 1040 instructions).
  • Check the “Amended return” box if applicable.

Married filing jointly: Separate forms per spouse.

Amending Returns After Repayment

If you already filed 2021–2023 returns, use Form 1040-X to amend and claim the repayment benefit. The general statute of limitations is 3 years from the original filing date or 2 years from tax paid, whichever is later.

See IRS examples in the instructions for carryback calculations (e.g., $90,000 distribution spread over 3 years + $65,000 repayment in 2024 allows allocating the excess across prior years).

Where to Get the Latest Form and Instructions?

For 2021+ disasters, see Form 8915-F (December 2025 revision now available).

Frequently Asked Questions (FAQs)

  • Can I still use Form 8915-D in 2026?
    Only if amending a prior return or if an extremely rare extension applies. New repayments after 2024 do not qualify.
  • What if I received distributions from multiple 2019 disasters?
    Earlier disasters used earlier versions of Form 8915-D; only Puerto Rico earthquakes repayments continued into 2024.
  • Do state taxes follow the same rules?
    Many states conform to federal treatment, but check your state tax agency—some require adding back the distribution or have different repayment rules.
  • Is there a limit on the distribution amount?
    No federal dollar cap for 2019 disasters (unlike the $22,000 limit under SECURE 2.0 for later disasters on Form 8915-F).
  • Where do I send the form if filing separately?
    Use the same address as your Form 1040 for your state.

Final Tips and Disclaimer

Always keep records of your original 1099-R (with disaster notation if applicable), repayment confirmations, and prior Form 8915-D filings. Software like TurboTax, H&R Block, or TaxSlayer typically supports Form 8915-D for the relevant tax years.

This article is for informational purposes only and is based on official IRS publications as of February 2026. Tax rules can change, and your situation may require professional advice. Consult a qualified tax professional or visit IRS.gov for personalized guidance. The IRS is the only authoritative source—always verify with the latest forms and instructions.

Resources:

  • Publication 976: Disaster Relief
  • Publication 590-A/B: IRAs
  • Publication 575: Pension and Annuity Income

Stay compliant and maximize your tax benefits by using the correct IRS Form 8915-D for your 2019 Puerto Rico earthquake-related retirement distributions and repayments. Bookmark IRS.gov/Form8915D for any updates.