Printable Form 2026

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

IRS Instruction 8915-B – If you were impacted by the 2017 hurricanes or California wildfires and took a distribution from your retirement plan, IRS Form 8915-B (and its instructions) provided critical tax relief. Although the 2021 revision is the final version of this form, understanding the instructions remains essential for anyone amending prior returns or reviewing past filings.

This SEO-optimized guide—based directly on the official IRS Instructions for Form 8915-B (2021) available at https://www.irs.gov/pub/irs-pdf/i8915b.pdf—explains the form’s purpose, eligibility, tax benefits, repayment rules, and step-by-step completion process.

What Is IRS Form 8915-B?

Form 8915-B, titled Qualified 2017 Disaster Retirement Plan Distributions and Repayments, helps taxpayers who received special “qualified 2017 disaster distributions” from retirement plans report those distributions and any repayments.

The form (and its instructions) applies only to the following 2017 disasters:

  • Hurricane Harvey (including Tropical Storm Harvey)
  • Hurricane Irma
  • Hurricane Maria
  • California wildfires

Key fact: No new qualified 2017 disaster distributions could be made after 2018. The 2021 Form 8915-B exists solely to report repayments made in 2021 that were not already reported on the 2020 version of the form. The IRS has confirmed this is the last revision of Form 8915-B.

Who Qualifies as a “Qualified Individual”?

To use the favorable tax rules, you must have been a qualified individual:

  • Your principal place of abode was in the disaster area on the applicable disaster date, and
  • You suffered an economic loss due to the disaster.

Eligible retirement plans include:

  • 401(k), 403(b), governmental 457 plans
  • Qualified pensions, profit-sharing, or stock bonus plans
  • Traditional, Roth, SEP, and SIMPLE IRAs

Tax Benefits of Qualified 2017 Disaster Distributions

Qualified distributions (up to $100,000 per person) received special treatment under the disaster tax relief legislation:

  1. No 10% early withdrawal penalty (or 25% for certain SIMPLE IRA distributions).
  2. Income spread over 3 years — You could include the full amount in the year received or spread it equally over the year of distribution and the next two years.
  3. Repayment option — Repay any or all of the distribution within the allowed window and treat it as a tax-free rollover.

Important: All distributions from the same year had to be treated the same way (all spread or all reported in one year).

Repayment Rules for 2017 Disaster Distributions

You generally had until 3 years and 1 day after the date you received the distribution to repay it to an eligible retirement plan.

  • Repayments are treated as trustee-to-trustee transfers.
  • They are not included in income.
  • For IRAs, they do not count against the one-rollover-per-year rule.
  • You cannot repay more than the original distribution amount.
  • Exceptions (cannot be repaid):
    • Distributions received as a beneficiary (other than surviving spouse)
    • Required minimum distributions (RMDs)
    • Substantially equal periodic payments (SEPP) under certain rules

Deadline example: If you received a distribution on October 4, 2018, the repayment deadline was October 5, 2021. Any repayment after that date cannot be reported on Form 8915-B as a qualified repayment.

When Must You File Form 8915-B?

File the 2021 Form 8915-B only if:

  • You made a repayment in 2021 of a qualified 2017 disaster distribution, and
  • That repayment was not already reported on your 2020 Form 8915-B.

Attach it to your 2021 Form 1040, 1040-SR, or 1040-NR. If you are not otherwise required to file a return, you can file Form 8915-B by itself.

Married couples filing jointly must file separate Forms 8915-B for each spouse who needs to report repayments.

Step-by-Step Guide: How to Complete Form 8915-B (2021)?

Part I – Qualified 2017 Disaster Distributions From Retirement Plans (Other Than IRAs)
(Use for 401(k), 403(b), governmental plans, etc.)

  • Line 1a: Amount from your 2020 Form 8915-B, line 6
  • Line 1b: Amount from your 2020 Form 8915-B, line 1
  • Line 2a: Subtract 1b from 1a (excess repayment from 2020)
  • Line 2b: Amount from line 2a already carried back to a prior year
  • Line 3: Subtract 2b from 2a
  • Line 4: Total repayments you made in 2021 not included on your 2020 Form 8915-B (exclude any after the 3-year + 1 day deadline)
  • Line 5: Add lines 3 and 4 → This is the amount you can carry back to reduce taxable income on your 2018, 2019, or 2020 return

Part II – Qualified 2017 Disaster Distributions From Traditional, SEP, SIMPLE, and Roth IRAs

  • Line 6a: Amount from 2020 Form 8915-B, line 13
  • Line 6b: Amount from 2020 Form 8915-B, line 8
  • Line 7a: Subtract 6b from 6a (excess from 2020)
  • Line 7b: Amount from line 7a already carried back
  • Line 8: Subtract 7b from 7a
  • Line 9: Total 2021 repayments not on 2020 form
  • Line 10: Add lines 8 and 9 → Carryback amount for IRA distributions

If both Line 5 and Line 10 are zero, you do not need to file Form 8915-B.

How to Use the Carryback Amount (Amending Prior Returns)?

The amount on Line 5 (Part I) or Line 10 (Part II) reduces the qualified disaster distribution income you reported on your 2018, 2019, or 2020 tax return.

Steps:

  1. File your 2021 Form 8915-B with your 2021 return.
  2. File Form 1040-X (Amended Return) for the affected prior year(s).
  3. The 3-year amendment window generally applies (from the date you filed the original return or 2 years from when tax was paid, whichever is later).

Example from IRS Instructions: You received a $90,000 qualified distribution in 2018 and spread it $30,000 per year (2018–2020). You repaid $40,000 on November 10, 2021. Report the $40,000 repayment on your 2021 Form 8915-B (Line 4 or 9). You can then amend your 2018, 2019, and/or 2020 returns to reduce the included income by up to $40,000 total.

Important Notes for 2025 and Beyond

  • The repayment window for all 2017 disaster distributions has closed.
  • No new distributions qualify under these 2017 rules.
  • For later disasters (2018–2020+), use Form 8915-C, 8915-D, or the permanent Form 8915-F instead.
  • Always verify the latest information at IRS.gov/Form8915B.
  • Publication 976 – Disaster Relief
  • Publication 590-A & 590-B – IRAs
  • Publication 575 – Pension and Annuity Income
  • Form 8915-F – For 2020 and later qualified disasters (including coronavirus-related)

Download the official PDF: IRS Instructions for Form 8915-B (2021)

Frequently Asked Questions (FAQs)

Can I still file Form 8915-B in 2025 or 2026?
Only if you need to amend a prior return and the repayment was properly reported on the 2021 form. Most taxpayers completed this years ago.

What if I missed the repayment deadline?
Unfortunately, repayments after the 3-year + 1 day window cannot be treated as qualified repayments.

Do I need to file if I repaid everything in 2020?
No—only report 2021 repayments not already included on the 2020 form.

Where can I get help?
Contact the IRS Disaster Hotline or a qualified tax professional familiar with disaster relief provisions.

Final Thoughts

The IRS Form 8915-B instructions delivered targeted relief to thousands of Americans affected by the devastating 2017 disasters. While the form is no longer active for new transactions, its rules on spreading income, waiving penalties, and allowing repayments remain a model for disaster tax policy.

For the most accurate guidance, always refer to the official IRS PDF linked above and consult a tax advisor if you are amending older returns.

This article is for informational purposes only and is not tax or legal advice. Tax laws can change—verify all details directly with the IRS.