Printable Form 2026

IRS Instruction 8915-C – IRS Form, Instructions, Pubs 2026

IRS Instruction 8915-C – If you were affected by one of the many 2018 federally declared disasters and received a special retirement plan distribution, the IRS provides targeted tax relief through Form 8915-C and its instructions. The latest official guidance—2023 Instructions for Form 8915-C (the final revision of this form)—explains exactly how to report repayments and handle the favorable tax treatment for these distributions.

This SEO-optimized guide, based directly on IRS.gov sources including the official PDF (https://www.irs.gov/pub/irs-pdf/i8915c.pdf) and the “About Form 8915-C” page, breaks down everything you need to know for accurate filing in 2024, 2025, or later years.

What Is IRS Form 8915-C?

Form 8915-C, titled Qualified 2018 Disaster Retirement Plan Distributions and Repayments, lets eligible taxpayers:

  • Report qualified 2018 disaster distributions from retirement plans and IRAs with special tax breaks.
  • Report repayments of those distributions (especially repayments made in 2023 that were not reported on the 2022 version of the form).

The 2023 revision focuses primarily on repayments made in 2023 of qualified distributions originally received in 2020. Earlier versions (2018–2022) handled the initial distributions and earlier repayments. Per the IRS “About” page, Form 8915-C will no longer be revised after 2023.

Key IRS sources:

Who Must File Form 8915-C?

File the 2023 Form 8915-C if all these apply:

  • You (or your spouse, or a qualifying family member) were adversely affected by a qualified 2018 disaster listed in Table 1 of the instructions.
  • You received a qualified 2018 disaster distribution in 2020 from an eligible retirement plan or IRA.
  • You made a repayment of that distribution in 2023 that was not already reported on your 2022 Form 8915-C.

Note: Repayments for 2019 disasters go on Form 8915-D; 2020+ disasters use Form 8915-F. Coronavirus-related distributions use Form 8915-F only.

Married couples filing jointly must submit separate Forms 8915-C for each spouse who has reportable activity.

Qualified 2018 Disasters Covered

The IRS lists dozens of 2018 federally declared disasters in Table 1 of the instructions. These include major events such as:

  • Hurricanes: Michael (AL, FL, GA), Florence (NC, SC, VA), Lane (HI)
  • Wildfires: California Wildfires and High Winds (DR-4382 & DR-4407)
  • Floods & Severe Storms: Events in Alabama, Alaska, Connecticut, Iowa, Kansas, Kentucky, Maryland, Michigan, Minnesota, Mississippi, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, Ohio, Oklahoma, Pennsylvania, Texas, Vermont, Virginia, Washington, West Virginia, Wisconsin, plus tribal areas (Colville Reservation, Havasupai Tribe, Tohono O’odham Nation) and territories (American Samoa, Guam, Northern Mariana Islands)

For the complete list with exact FEMA DR numbers, declaration dates, and incident periods, download the PDF instructions linked above.

Tax Benefits of Qualified 2018 Disaster Distributions

These distributions qualify for special relief under disaster tax laws:

  • No 10% early withdrawal penalty (or 25% for certain SIMPLE IRAs).
  • Income inclusion spread over 3 years (or elect to include the entire amount in the year received—all distributions in a single year must use the same method).
  • $100,000 overall limit per taxpayer on the total qualified disaster distributions (confirmed in 2018 and 2019 Form 8915-C instructions).

Eligible retirement plans include:

  • 401(k), profit-sharing, or defined benefit plans
  • Qualified annuity plans
  • 403(b) tax-sheltered annuities
  • Governmental 457(b) plans
  • Traditional, SEP, SIMPLE, Roth, Roth SEP, or Roth SIMPLE IRAs (updated terminology reflects Secure 2.0 Act changes effective 2023)

Repayment Rules and Deadlines

You may repay any portion of a qualified distribution to an eligible retirement plan within 3 years after the day the distribution was received.

Important deadlines:

  • Repayment must occur no later than 3 years + 1 day after receipt (e.g., May 25, 2020 distribution → deadline May 26, 2023).
  • Repayments are treated as trustee-to-trustee transfers and are not included in income.
  • For IRAs, repayments do not count against the one-rollover-per-year rule.

Repayments made in 2023 are reported on the 2023 Form 8915-C. Excess repayments (amounts exceeding the income you still need to report for a given year) are carried back to prior years (2020, 2021, or 2022) via amended returns (Form 1040-X).

Step-by-Step: How to Complete 2023 Form 8915-C?

At the top of page 1, write the full name of each qualified 2018 disaster (including state/tribal area and FEMA DR number).

Part I – Repayments from Retirement Plans (Other Than IRAs)

  • Line 1a/1b: Original distribution and amount already reported in prior years.
  • Line 2a/2b: Excess repayments and amounts already carried back.
  • Line 4: Total 2023 repayments (within 3-year window).

Part II – Repayments from IRAs

  • Similar structure using Lines 6–9.

Carryback notation example (on amended prior-year Form 8915-C): “$45,000 carryback from 2023 Form 8915-C”

The instructions include clear examples for both full-inclusion elections and 3-year spread scenarios.

When and Where to File?

Attach Form 8915-C to your 2023 Form 1040, 1040-SR, or 1040-NR.
If you don’t need to file a full return, mail the signed Form 8915-C to the same address you would use for Form 1040.

Amended returns for carrybacks must generally be filed within 3 years of the original return or 2 years after tax payment, whichever is later.

Common Questions (FAQs)

Can I still file Form 8915-C in 2025 or 2026?
Yes—the 2023 version remains the current and final form for any remaining 2018 disaster repayments or amendments.

What if my repayment was late?
Repayments after the 3-year window cannot be treated as qualified repayments.

Do I need to amend every prior year?
Only if there is excess repayment to carry back. The 2023 form helps you calculate exactly how much goes to each year.

Are RMDs eligible?
No—required minimum distributions cannot be repaid under these rules.

Download Official IRS Form 8915-C and Instructions

Final Advice

Tax relief for 2018 disasters provides valuable flexibility, but the rules for repayments, carrybacks, and amendments are precise. Always double-check your specific disaster, distribution dates, and repayment amounts against the official IRS instructions.

For personalized advice, consult a qualified tax professional or use the IRS Free File / VITA/TCE programs if eligible. The IRS Disaster Relief page and Publication 547 (Casualties, Disasters, and Thefts) offer additional context.

Stay compliant and maximize your tax benefits—download the official 2023 Instructions for Form 8915-C today and review your 2018–2023 records.

This article is for informational purposes only and is based solely on current IRS publications as of February 2026. Tax laws can change; always verify with the latest official IRS.gov resources.