Updated October 18, 2026. Quick answer: Items A to D at the top of Form 8915-F name the tax year you are filing, the year the disaster began, the FEMA disaster numbers, and whether the coronavirus is involved. CHART 1 and CHART 2 then ask a short series of questions that tell you which parts of the form to complete. These boxes are the setup for everything on the form’s other pages.
What this part is for
The top of page 1 is where you tell the IRS which year and which disasters the form covers. The form itself says “Complete items A and B below.” It then says “Complete item C and check the box in item D for the coronavirus, as applicable.” The instructions explain what the year boxes control: “The boxes you check in items A and B will help us determine the exact year of the form you are filing, and the year of the qualified disasters, qualified disaster distributions, and qualified distributions you are reporting.”
The form’s “Before you begin” box defines the term used on every other page of this series: “(as used on this form) is the year of the form you check in item A next.” The instructions repeat it: “is the year of the form you check in item A of your Form 8915-F.” The hub page, Form 8915-F, gives the overall picture.
The lines, one by one
The four items, as the form words them:
| Item | What the form says |
|---|---|
| Item A | “Tax year for which you are filing form (check only one box):” |
| Item B | “Calendar year in which qualified disaster(s) began (check only one box):” |
| Item C | “FEMA number for each of your qualified disasters for the year checked in item B above.” “Use item D, not item C, for the coronavirus.” |
| Item D | “If your only disaster, or one of your disasters, is the coronavirus, check this box” “Don’t list the coronavirus in item C.” |
What the instructions add for each item. Item A: “Check the box that describes the tax year of the return to which you will be attaching your Form 8915-F.” Item B: “Check the box that describes the calendar year in which the disaster(s) for which you are reporting distributions on your Form 8915-F began.” “must have all started in the same calendar year.” Item C: “Enter the FEMA DR number from the Major Disaster Declaration at FEMA.gov/disaster/declarations.” Item D: “Check the box in item D if the coronavirus is a disaster you are reporting on your Form 8915-F.” “Do not enter the coronavirus in item C.”
When one year is checked in item A but two or more years are checked in item B across your forms, the instructions say “you will need to file a separate Form 8915-F this year for each Form 8915-F with a different year checked in item B.”
Where the number comes from
The disaster information comes from FEMA. The form’s “Before you begin” box says “Major Disaster Declarations at www.FEMA.gov/disaster/declarations provides the only qualified disasters and their FEMA numbers for item C.” The instructions define the term: “A qualified disaster is a disaster that the President has declared as a major disaster.” “If your disaster is not among the results, your disaster is not a qualified disaster and you can’t include that disaster on a Form 8915-F.”
For item A, the instructions say “If the tax year of the return to which you are attaching your Form 8915-F is 2025, check” the 2025 box. The distributions themselves arrive on Form 1099-R box 1, with the codes explained at Form 1099-R box 7 codes.
Where it goes next: the two charts
The form directs you to the charts with “Which lines on this form should I use? See CHARTS 1 and 2 below.” The charts are flowcharts, so this page quotes their questions and the instructions they end in, and you should follow the arrows on the printed chart.
| Chart | When it applies | Questions printed on the chart |
|---|---|---|
| Chart 1 | “Use if you checked the box for coronavirus in item D above and you don’t have any disaster in item C.” | “In item A above, did you check the box for tax year 2021 or 2022?” “In item A, did you check the box for tax year 2023?” “Are you repaying” coronavirus-related “distributions?” |
| Chart 2 | “Use if CHART 1 doesn’t apply to you. See the instructions for specific details.” | “Were qualified disaster distributions made to you this year for a disaster listed in item C above?” “Are you repaying qualified disaster distributions?” “Is this the last year for repayments?” “Did you receive qualified distributions this year for the purchase or construction of a main home in the area of a disaster listed in item C?” |
The chart outcomes are worded as “Complete Part I and, as applicable, Parts II, III, and IV.”, “Complete lines 12 through 15 and lines 23 through 26, as applicable.”, “Complete lines 14 and 25, as applicable.”, “Complete Part IV.” and “STOP! You can’t use Form 8915-F.” Which outcome applies to you depends on your answers along the printed arrows. The instructions also have an appendix, “Which Lines Should I Use?”, whose first two parts “provide the lines you need to complete on Form 8915-F for each year relating to your disasters.” Part I’s detail is on line 1, and Parts II and III start at line 8 and line 16.
For the plans and the additional-tax form behind these distributions, see 401(k) withdrawal rules and Form 5329.
Figures the charts lead to
| Where | What the IRS prints |
|---|---|
| The per-disaster limit (line 1a) | “(For 2021 and later disasters, the limit is $22,000, not $100,000, per disaster.)” |
| How the income is spread | “Generally, a qualified disaster distribution is included in your income in equal amounts over 3 years, beginning with the year in which the distribution was made.” |
The charts decide which lines you reach; these are the two figures that the lines then use. Line 1 is explained at Form 8915-F line 1.
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
- Checking more than one year in item A. The instructions say “You can only check one box in item A.”
- Listing the coronavirus in item C. The form says “Use item D, not item C, for the coronavirus.”
- Listing a disaster that FEMA did not declare. The instructions say “If your disaster is not among the results, your disaster is not a qualified disaster and you can’t include that disaster on a Form 8915-F.”
Related: Form 1099-R box 1, Form 1099-R box 7 codes, Form 5329, and 401(k) withdrawal rules.
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.