Updated October 18, 2026. Quick answer: Part III of Form 8915-F covers qualified disaster distributions from IRAs. It pulls in amounts from Form 8606 on lines 18 and 19, adds the part not on Form 8606 on line 20, and spreads the taxable amount over 3 years unless you elect otherwise on line 22. Line 26 is the amount that goes into line 4b of your Form 1040.
What this part is for
Part III is headed “Qualified Disaster Distributions From IRAs for the Coronavirus and Disaster(s) Listed in Item C”. The part opens with a reminder: “Complete this year’s Form 8606, Nondeductible IRAs, if required.” The IRA amounts are set up on lines 2 to 7, and the non-IRA plans are on lines 8 to 15.
The lines, one by one
| Line | What the form says |
|---|---|
| 16 | “Did you enter an amount on line 3, column (b), or line 4, column (b)?” “Go to line 17.” “Skip lines 17 through 22, and go to line 23.” |
| 17 | “Did you receive a qualified disaster distribution from an IRA that is required to be reported on this year’s Form 8606?” |
| 18 | “Enter the amount, if any, from this year’s Form 8606, line 15b.” |
| 19 | “Enter the amount, if any, from this year’s Form 8606, line 25b.” |
| 20 | “Enter the amount from line 3, column (b), if any.” “Don’t include on line 20 any amounts reported on Form 8606.” |
| 21 | “Add lines 18, 19, and 20.” “This is the taxable amount of your IRA qualified disaster distributions” |
| 22 | “The entire taxable amount on line 21 will be spread over 3 years unless you elect to have it taxed in this year.” “Otherwise, enter the amount from line 21 divided by 3.0.” “You must check the box on this line if you check the box on line 11.” |
| 23 | “Enter the amount, if any, from Worksheet 4 in the instructions.” |
| 24 | “Add lines 22 and 23.” “This is your total income this year from IRA qualified disaster distributions” |
| 25 | “Total repayment. Enter the amount, if any, from Worksheet 5.” |
| 26 | “Amount subject to tax. Subtract line 25 from line 24.” “Include this amount in the total on line 4b of this year’s Form 1040, 1040-SR, or 1040-NR.” |
Line 18 and line 19 add a rule for several forms: “But if you are entering amounts here and on other Forms 8915-F for this year, only enter on line 18 the amount on Form 8606, line 15b, attributable to Form 8915-F distributions for this form.” The instructions explain the election on line 22: “If you don’t check the box on line 22, you must spread the amount on line 21 over 3 years.” “By checking the box, you elect to include the entire amount in income in the year of distribution.” “If you checked the box on line 11, you must check the box on line 22.”
Where the number comes from
Lines 18 and 19 come from Form 8606: line 18 from line 15b and line 19 from line 25b. See Form 8606 lines 15a and 15b and Form 8606 lines 25b and 25c. Line 20 comes from Part I, line 3, column (b), set up on lines 2 to 7. The instructions also say “Enter the amounts from box 1 of all your Forms 1099-R on lines 2 through 4 in column (a), as applicable.” See Form 1099-R box 1.
Line 23 comes from a worksheet: “Use Worksheet 4 to figure the amount to enter on line 23 of your Form 8915-F.” “Enter the total of lines 1 and 2 here and on line 23 of this year’s Form 8915-F” is its last line. Line 25 comes from Worksheet 5: “Use Worksheet 5 to figure the total repayment to enter on line 25 of your Form 8915-F.” “A repayment is made in this year if it is made before you filed your return for this year, and not later than the due date (including extensions).”
Where it goes next
Line 26 goes to the return: “Include this amount in the total on line 4b of this year’s Form 1040, 1040-SR, or 1040-NR.” See Form 1040 lines 4a and 4b for that line, and Form 8606 line 7 for the traditional IRA side of Form 8606.
The hub page Form 8915-F shows how this part fits with the rest of the form.
A worked example
Illustration, not an IRS example. Suppose line 21 is 6,000 and you do not check the box on line 22, so the amount is spread. Lines 23 and 25 are set to zero to keep the picture simple.
| Item | Illustration |
|---|---|
| Line 21 (invented) | $6,000 |
| Line 22, no election, line 21 divided by 3.0 | $2,000 (computed) |
| Line 23 (invented: no earlier-year income) | $0 |
| Line 24, lines 22 and 23 added | $2,000 (computed) |
| Line 25 (invented: no repayment) | $0 |
| Line 26, line 24 minus line 25 | $2,000 (computed) |
In the illustration, the 2,000 on line 26 is what goes onto the return for this year under the spread.
Edition and line numbers
This page reads Form 8915-F (Rev. December 2025) and its instructions, the current files irs.gov served on 2026-10-18. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Entering a whole Form 8606 amount when you have two forms. The form says “only enter on line 18 the amount on Form 8606, line 15b, attributable to Form 8915-F distributions for this form.”
- Putting Form 8606 amounts on line 20. The form says “Don’t include on line 20 any amounts reported on Form 8606.”
- Choosing the election on one part only. The form says “You must check the box on this line if you check the box on line 11.”
Related: Form 8606 lines 15a and 15b, Form 8606 lines 25b and 25c, Form 8606 line 7, Form 1040 lines 4a and 4b, and Form 1099-R box 1.
Sources
- Form 8915-F (Rev. December 2025), Qualified Disaster Retirement Plan Distributions and Repayments: https://www.irs.gov/pub/irs-pdf/f8915f.pdf
- Instructions for Form 8915-F (Rev. December 2025): https://www.irs.gov/pub/irs-pdf/i8915f.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.